2017 (8) TMI 1322

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....TICE AKIL KURESHI) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 23.12.2016 raising the following question for our consideration: Whether the Appellate Tribunal was right in law and facts in setting aside the issue of disallowance u/s 40(a)(ia) of Rs. 59,70,900/- to the file of the Assessing Officer for fresh adjudication in light of the decision in....