2017 (1) TMI 1619

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.... 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 21st February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10. 2. The Revenue urges the following substantial question of law for our consideration : (i) Whether on the facts and circumstances of the case, th....