2020 (4) TMI 725

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....e appellant. ORDER AJAY TEWARI, J (Oral): CM No. 3147-CII of 2020 Application is allowed as prayed for. ITA No. 56 of 2020 This appeal has been filed under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order of the authorities below declining exemption under Section 54B of the Act, to the appellant. 2. The case of the appellant is that he ....