2016 (12) TMI 1726

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....Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 21st October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200809. 2. The Revenue urges the only following substantial question of law for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal w....