2021 (1) TMI 1324
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....aj Rangaswamy For the Appellant : Mr. E.I. Sanmathi, Advocate. For the Respondent : Mr. A. Shankar, Sr. Counsel for Mr. M. Lava, Adv. JUDGMENT PER ALOK ARADHE J. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue. The subject matter of the appeal pertains to the Assessment Year 2010-11. The appe....


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