2019 (8) TMI 162

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....JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260-A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Surat Bench, Surat, dated 25.01.2019 in the ITA No.1992/Ahd/2016 for the Assessment Year 2013-14. 2. The Revenue has proposed the following three substantial questio....