(1.) The appeal has been heard by way of video conferencing.
(2.) Present Appeal has been filed challenging the order dtd. 10/2/2020 passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') in ITA No. 6566/Del/2015 for Assessment Year 2007-08.
(3.) The questions of law proposed by the appellant-revenue in the present appeal is as under:-