2016 (10) TMI 1110

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....er Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 11th October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200910. 2. The Revenue has urged the only following question for our consideration :" Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowi....