2008 (12) TMI 16

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....pal, Mr M P Gupta and Ms Anshul Sharma For the Appellant Mr Prakash Kumar with Ms Renu Sahgal for the Respondent. JUDGMENT The judgment of the court was delivered by BADAR DURREZ AHMED, J (ORAL) - In the present appeal the appellant seeks to raise the question of interpretation with regard to the provisions of Section 10B (5) of the Income Tax Act, 1961 (hereinafter referred to as the 'said Ac....