2013 (10) TMI 1223

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....v. 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, learned senior advocate happened to be present....