Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE PUNEET GUPTA
TDS-I), Chandigarh [‘the appellant’] in this appeal. 4. The substantial question of law, which is a sine quo non for maintaining an appeal under Section 260A of the Act, as proposed by the appellant, reads thus: “Whether for the purpose of obtaining exemption under Section 194A(3