2017 (3) TMI 1730

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....l under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 7th February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 7th February, 2014 is in respect of Assessment Year 200708. 2 The Revenue urges the following question of law for our consideration: " Whether on the facts and in the circumstance of the case and in law, th....