2011 (7) TMI 186

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....T ( Per S. A. BOBDE, J)   Heard. Admit.   2. Heard finally by consent.   3. Shri Rivankar, learned Counsel for the appellant submitted that the Tribunal has not properly considered the question of initial assessment year as defined under Section 80IB sub-section 14(c) of the Income Tax Act and as defined in that section the Tribunal has failed to appreciate that the term....