2011 (9) TMI 15

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....x Appeals under Section 260-A of the Income Tax Act, 1961 raises the same question which was raised in Tax Appeal No.13 of 2005 and other connected Tax Appeals, which came to be decided by the Division Bench of this Court, to which one of us was a party (F.M. Reis, J.), by judgment dated 21/10/2010. There is no dispute about the fact that the same questions of law are raised in the present appeals....