2023 (1) TMI 1274

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....D THE HON'BLE MR JUSTICE G BASAVARAJA For the Appellant : SRI. DILIP M., STANDING COUNSEL For the Respondent : SRI. ANKUR PAI DHUNGAT, ADVOCATE JUDGMENT 1. This appeal by the Revenue challenging the order dated 28.11.2019 in ITA No. 192/Bang/2018 for the Assessment Year: 2015-16 has been admitted to consider the following questions of law raised by the Revenue: "i. Whether on the facts a....