2016 (12) TMI 1852

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..... Sharad Agarwal and Ms. Sumangla, Saxena, Advocates. ORDER The question of law sought to be urged in this appeal under Section 260A of the Income Tax Act, 1961 [hereafter "the Act"] is whether the Income Tax Appellate Tribunal (ITAT) acted correctly in holding that Section 2(22)(e) of the Act was inapplicable in the circumstances of the case. We notice at the outset that there is a delay of 21....