2017 (7) TMI 853

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....dv. Mr. Rajiv Nanda, Adv. Ms. Anil Katiyar, Adv ORDER In the appeal filed by the Commissioner of Income Tax/Revenue under Section 260-A of the Income Tax Act,1961, the following substantial question of law was raised: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of the assessee under Section 88-HHC of the Income Ta....