2021 (1) TMI 1260

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.... instance of the Revenue and is directed against the order dated 20.02.2020 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "B", in the ITA No.2044/Ahd/2018 for the A.Y. 201516. 2. The Revenue has proposed the following substantial questions of law for consideration of this Court : "[A] Whether the Appellate Tribunal has erred in law and on facts in deleting the addition of Rs.13,5....