2016 (11) TMI 1722

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....g Counsel For the Respondent : Mr.Satish Parasaran JUDGMENT NOOTY.RAMAMOHANA RAO, J. The Revenue has preferred this Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 20.02.2014 in ITA No.2185/Mds/2013. 2. The following two substantial questions of law have been raised for consideration in thi....