2020 (12) TMI 933

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.... SRI. S. SHARATH ADV. AND SRI. CHYTHANYA K.K. ADV. JUDGEMENT Mr. K.V. Aravind, learned counsel for the revenue.  Mr. Sharath sachidanand, 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. The subject matter of the appeal pertains to the Assessment Y....