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2017 (6) TMI 402

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.... Vikrant A. Maheswari, Advocate For the Respondents : Salil Kapoor with Sumit Lalchandani, Ms. Ananya Kapoor, Sanat Kapoor and Ms. Soumya Singh, Advocates JUDGMENT The Revenue claims to be aggrieved by the direction of the Income-tax Appellate Authority (ITAT) with respect to a previous order passed under section 127. It contends that having regard to the presumptive nature of section 124....