2021 (7) TMI 1394

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....d Hon'ble Mr. Justice Hemant Chandangoudar For the Appellants: Sri K.V. Aravind, Advocate. For the Respondent : Sri Shankar Sr. Counsel For Sri Annamalai S, Advocate. JUDGMENT Mr. K.V. Aravind, learned counsel for the revenue. Mr. A. Shankar, learned senior counsel along with Mr. S. Annamali, learned counsel for the assessee. This appeal under Section 260A of the Income Tax Act, ....