2017 (11) TMI 1821

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....d, JJ. Counsel for the Appellant: Mr.B.Narasimha Sarma Sr.Standing Counsel for IT Dept., Counsel for the respondent: Mr.AVA.Siva Karthikeya Judgment: Sri C.V.Nagarjuna Reddy This Appeal is filed by the Revenue against Order, dated 23.12.2016, in ITA.No.473/Vizag/2012, on the file of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam (for short 'the Tribunal'), whe....