2019 (7) TMI 1591

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..... br>Income Tax
JUSTICE S. MURALIDHAR AND JUSTICE TALWANT SINGH For the Appellant : Mr. Ruchir Bhatia, Sr. Standing counsel For the Respondet : None ORDER 1. This is an appeal by the Revenue agai .....

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..... rom the point of view of the functionality assets and risk test in terms of Rule 10B of the Income Tax Rules. 4. The Court is unable to find any legal infirmity in the impugned order which gives rise .....

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