2018 (1) TMI 1385

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....P. C. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 9th July, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 9th July, 2014 is in respect of Assessment Year 2009-10. 2 Revenue urges the following reframed question of law, for our consideration: " Whether on the facts and in the circumstance of the cas....