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Bench: ALOK ARADHE,RAVI V HOSMANI
3 TAX, CIRCLE-1, UDUPI, IN THE INTEREST OF JUSTICE AND EQUITY & ETC. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been filed by the revenue. ITA No.97/2010 was admitted