2016 (12) TMI 1852

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....ng Counsel. For the Respondent : Sh. 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 noti....