2016 (4) TMI 1448

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.... Dalal for the respondent. P.C. : 1. This appeal under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges the order dated 20th June, 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The appeal relates to the Assessment Year 2006-­07. 2. The revenue has framed the following questions of law for our consideration: "1) Whether, on the facts an....