TMI Blog2017 (10) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... especially in view of the fact that the ITAT is the ultimate fact finding authority, it should have either settled the issue on the basis of material on record or set aside the matter to the CIT(A) f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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