2016 (7) TMI 1456

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.... Shah ORDER P.C: This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 7th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal)for the Assessment Year 200708. 2 The Revenue urges the following question of law for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the Tribuna....