2020 (9) TMI 248

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....MENT Mr.E.I.Sanmathi, learned counsel for the appellant entered appearance through video conferencing. Mr.S.Parthasarathi, learned counsel for the respondent entered appearance through video conferencing. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the revenue which was admitted by a Bench of this....