2021 (2) TMI 1342

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....ER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been fi led by the revenue against the order of the ld. CIT(A)-40, New Delhi dated 01.02.2017. 2. At the outset, it was brought to the notice of bench by the ld. AR that the case of the assessee pertaining to the issue of applicability of provisions of Section 2(15) of the Income Tax Act, 1961, stands adjudicated in their favo....