2024 (12) TMI 1674

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....hav Gupta, Standing Counsel ORDER Having heard learned counsel for the parties and considering the provisions of Section 127 of the Income Tax Act, 1961 and explanation appended thereto, the present appeal is admitted on following questions of law:- (i) Whether on facts and circumstances of the case and in law, Hon'ble ITAT is right in quashing the order passed u/s 12AB cancelling t....