2014 (3) TMI 1198

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.... ORDER PER COURT: 1] It is submitted by Mr. Sharma that in identical circumstances and questioning the identical approach of the Authorities, including the Income Tax Appellate Tribunal, but in the case of a different assessee, this Court has admitted the appeal and framed the substantial questions of law. He invites our attention to the order in Income Tax Appeal No. 24 of 2013, alongwit....