2017 (4) TMI 526

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....ed 7th July 2016 passed by the Income Tax Appellate Tribunal, Ahmedabad [hereinafter referred to as, "the Tribunal"] passed in I.T.A No. 1688/Ahd/2011 for A.Y 1996-97, the Revenue has preferred the present Tax Appeal with the following proposed questions of law : "Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of Royalty expenses of Rs. 1,12,12,3....