2017 (5) TMI 1579

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Full Text of the Document

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....has been preferred by assessee against the order dated 29.11.2016 of Ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as CIT(A)], Shimla relating to assessment year 2013-14. 2. At the time of hearing, it was a common stand of the parties before the Bench that the issue addressed in the present appeal is identical to what has been decided by the Co-ordinate Bench in ITA No. 798/CH....