2009 (5) TMI 826

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....spondent. ORDER Learned Counsel Shri Harpreet Singh submits that the authorities below proceeded to tax on the profit earned on Foreign Exchange by the State Bank of Bikaner and Jaipur. This is very clear while page 22 of the appeal folder dealing with the order of adjudication is read. He, therefore, submits that the object of Finance Act, 1994 is to tax any consideration received for providing....