2024 (1) TMI 1312

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.... Sri M. Naga Deepak, learned counsel for appellant. Perused the material available on record. 2. An identical issue has already been taken up by a Division Bench of this Court in I.T.T.A.No.291 of 2013 which stood decided on 17.07.2013 in respect of the same assessee and the dispute in the present appeal also is the same. 3. Given the fact that identical issue already stands decided, we are of t....