2019 (5) TMI 1163

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....he Appellant : Mr. B. Narasimha Sarma For The Respondent : Mrs. A. V. Siva Kartikeya S. C. JUDGMENT: (per VRS,J) The Revenue has come up with the above appeal under Section 260A of the Income Tax Act, 1961 raising the following substantial questions of law. 1. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the can....