2016 (10) TMI 1170

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.... 1. This Appeal under Section 260­A of the Income Tax Act, 1961 (the Act) challenges the order dated 19th September, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2008­09. 2. The Revenue has urged following question of law for our consideration: - ­ "Whether on the facts and in the circumstances of the case and i....