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2010 (9) TMI 1199 - PUNJAB AND HARYANA HIGH COURT

2010 (9) TMI 1199 - PUNJAB AND HARYANA HIGH COURT - TMI - I.T.A. No.424 of 2010 - Dated:- 13-9-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL JJ. Mr. Vivek Sethi, Advocate for the Appellant. ORDER ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, the Act ) against the order dated 12.10.2009 of the Income Tax Appellate Tribunal, Amritsar in I.T.A. No.136(ASR)/2009 for the assessment year 2003-04 proposing to raise f .....

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ive of premium of sale of such DEPB? (iii) Whether on the facts and circumstances of the case, the ITAT was right in law in holding that the word profit referred to in Sections 28(iiid) and 28(iiie) of the Income Tax Act, 1961 means the difference between the sale price of DEPB and the face value of DEPB ignoring the fact that the entire amount represents the profit in the hands of assessee? (iv) Whether on the facts and circumstances of the case, the ITAT was right in law in deducting the face .....

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