2012 (10) TMI 243

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....the tax effect in the present case was Rs.1,39,715. The appeal was admitted, vide order dated November 23, 2010, on the question whether the Tribunal was right in holding that the tax paid by the employer was exempt under section 10(10CC) of the Income-tax Act, 1961 ("the Act", for short). It is noticed that section 10(10CC) of the Act was not invoked by the assessee and is not the subject-matter ....