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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied on by the senior standing counsel for the department during the course of argument and stated that it can be downloaded from www.taxguru.im. It is submitted that the “report” is not available in the official website of the CBDT or the Income