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Income Tax Appellate Tribunal, “SMC”, BENCH
Before: SHRI R.C.SHARMA, AM & SHRI VIKAS AWASTHY, JM
discussed in the order of the ld. CIT(A), therefore, no interference is required. Hence, we uphold the order of the ld. CIT(A).
In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on 11th February, 2020.