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2010 (3) TMI 1145 - BOMBAY HIGH COURT
Extract:
.......ount of income referred to in Section 5, computed in the manner laid down in the Act. Following the view which we have taken in Tridoss Laboratories, we answer the question of law which has been raised in the present appeal against the Revenue and in favour of the assessee. The Appeal is accordingly disposed of. There shall be no order as to costs.