2020 (9) TMI 628

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.... E.I. Sanmathi, Adv. For the Respondent : Sri. Ankur Pai, For Sri. K.R. Vasudevaa, Adv. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.Ankur Pai, learned counsel for the assessee. 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 Court vi....