2019 (1) TMI 1964

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....ppellant : Mr. N.C. Mohanty. For the Respondent : Mr. R. Murlidhar with Mr. Atul Jasani. ORDER P.C. : 1. These appeals are filed by the revenue and arise out of common background. We may notice question framed in Tax Appeal No.1251 of 2016, which reads as under : " Whether on the facts and in the circumstances of the case and in Law the ITAT was correct in holding that complet....