2019 (12) TMI 830

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....A APPELLANT: SRI. Y V RAVIRAJ, ADVOCATE RESPONDENT: SRI. H R KAMBIYAVAR, ADVOCATE JUDGMENT Mr. Y.V. Raviraj, learned counsel for the Revenue. Mr. H.R. Kambiyavar, learned counsel for the assessee. 2.This appeal under Section 260 of the Income Tax Act (for short the 'Act') was admitted by an order dated 04.11.2015 on following substantial questions of law. (i) Whether the Tr....