2017 (8) TMI 1418

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.... MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of Income Tax Appellate Tribunal dated 2.5.2016 raising the following question for our consideration : "Whether on the facts and circumstances of the case, the Appellate Tribunal was justified in deleting the disallowance of Rs. 3,06,82,812/made by Assessing Officer by invoking the provision of section 94(7) of the ....