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2015 (10) TMI 2859
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..... This appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 15 February 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 2007-08. 2. The Revenue urges the following questions of law for our consideration: "(i) Whether, on the facts and in the circumstances of the case and in law, the Tribunal has rightly decided that ....