2016 (12) TMI 1909

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.... learned Counsel assisted by Sri Manu Ghildyal, learned counsel for the appellant and Sri Ashish Bansal, learned Counsel for the assessee. 2. This is an appeal filed by the department under Section 206-A of the Income Tax Department, 1961 against an order of the Tribunal dated 14.01.2016. The questions of law sought to be answered are hereunder:- "(A) Whether on the facts and circumstances of t....