2013 (10) TMI 1223

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....Saraf and Adv., Mr. P. Dudharia, Adv. For the Respondent: Mr. R. Bharadwaj, Adv. JUDGEMENT The Court : The question for consideration in both the appeals is whether rebate under Section 88E in respect of securities transaction tax is admissible in a case where the income is assessed under the concept of minimum alternative tax under Section 115 JB of the Income Tax Act. Mr. Khaitan, learn....