Court :
Delhi High Court
Brief :
The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) against the judgment of the Income Tax Appellate Tribunal (hereinafter referred to as the ‘Tribunal’) dated 19.05.2006 passed in ITA No. 2206/D/2000 in respect of the assessment year 1996-97.
Citation :
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