2017 (10) TMI 730

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....MR.JUSTICE AKIL KURESHI ) 1. Since both these Tax Appeals arise in common background, we may refer to the facts from Tax Appeal No.715 of 2017. 2. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal ('the Tribunal' for short) dated 08.12.2016 raising following substantial question of law for our consideration: "Whether on the facts and in the circu....