2016 (9) TMI 1642

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....R O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals)-XXVIII, New Delhi, dated 10.07.2012 in relation to assessment year 2008- 09. 2. We have heard both the parties and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the....