2019 (10) TMI 638

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....AHAM, INCOME TAX DEPARTMENT For The RESPONDENT : ADV. SRI.A.KUMAR JUDGMENT SHAFFIQUE, J This appeal is filed by the Department inter alia raising the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Hon'ble Tribunal was correct in law, in holding that the provisions of section 115JB of the Income Tax Act, 1961 are not applica....