2018 (2) TMI 1942

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....Sanjeev Kumar For the Respondent/s : Mr. Mr. Ajay Kumar Rastogi, Mr. Parijat Saurav ORAL JUDGMENT Rajendra Menon, In these appeals filed by the Revenue under Section 260A of the Income Tax Act, the ground for challenging the orders passed by the Income Tax Appellate Tribunal, Patna are with regard to grant of benefit to the assessee under Section 115JB of the Income Tax Act. In the detai....