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2020 (4) TMI 725

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....HINGAN Ms. Veena Hooda, Advocate for the 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. ....