2017 (3) TMI 1861

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....oner(s) : Mr. K. D. Mathur on behalf of Mr. R.B. Mathur. Order Issue is covered by the decision of this court in Income Tax Appeal No. 278/2011 (Commissioner of Income Tax, V/s Jaipur Vidyut Nigam Ltd.) decided on 6th January 2014 wherein it has been held as under:- "We have considered the arguments advanced by the learned counsel for the revenue and have also gone through the impugned or....