2015 (12) TMI 770

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....Bhowmik, Siddhartha Das, C. S. Das ORDER The learned Tribunal in its judgment and order dated 19th March, 2013 allowed the appeal of the assessee saying that "we accordingly hold that the provisioins of section 115JB are not applicable in the case of the assessee" The learned Tribunal, however, relied upon the judgment of a coordinate Bench in the case of St ate Bank of Hyderabad Vs. DCIT....