2014 (8) TMI 1135

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....appeal are taken up for hearing. This appeal under section 260A of the Income Tax Act has been preferred by the revenue against the order dated 6th May, 2014 passed in ITAT 'A' Bench, Kolkata in ITA No. 521/kol/2012/712/kol/2013 for the assessment year 2007-08 on the following questions. "(i) Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in uphold....