2013 (1) TMI 935

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...., senior Advocate with Ms. Manjiri S. Parasnis for the respondent. ORDER 1. In these appeals filed by the revenue for the assessment years 2003-04 & 2004-05, though several questions have been raised by the revenue, question (a) as formulated by the revenue would deal with the present controversy :- " Whether on the facts and in the circumstances of the case and in law, the ITAT did not err ....