2023 (12) TMI 1319

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....ybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year (AY) 2015-16. 2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 27.03.2023 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 3. It is not in dispute that the only issue that arises for consideration in the instant appeal is: Whether disallowance ....