TMI Blog2003 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax by disallowing the exemption provided under section 10(14) of the Income-tax Act. Accord- ing to learned counsel for the petitioner, the controversy has been settled down by Division Bench in LIC of India v. Union of India [2003] 260 ITR 411 and connected DBC Special Appeal No. 406/2001 decided on 22-1-2003. According to both the counsel, in view of decision of this Court, this demand of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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