2019 (1) TMI 1612

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....h Mr. Anil Wani and Ms. Supriya Devergudi, i/b. ANS Law Associates, for the Respondent in both the Appeals ORDER P. C. Since both these Appeals arise out of a common judgment of the Tribunal, we may record the facts from the Income Tax Appeal No.1745 of 2016. 2 The Revenue is in Appeal against the Judgment of the Income Tax Appellate Tribunal (in short "the Tribunal"), raising the following....