2016 (7) TMI 1375

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.... ORDER 1. This appeal under Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 30th April 2013, of the Income Tax Appellate Tribunal (Tribunal). The impugned order is in respect of Assessment Year 1999-2000. 2. The Appellate Revenue urges the following question of law for our consideration : A. "Whether the activity of mere bottling of LPG gas into gas cylinde....