2021 (8) TMI 224

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....ambaram JUDGMENT M. DURAISWAMY, J. Challenging the order passed in S.P.No.122/Mds/2015 in I.T.A.No.2353/Mds/2012 for the Assessment Year 2008-2009 on the file of the Income Tax Appellate Tribunal, "B" Bench, Chennai, the Revenue has filed the above appeal. 2.The above appeal was admitted on the following substantial questions of law: "(i) Whether the Tribunal is right in holding that the ass....