2010 (2) TMI 1163

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Full Text of the Document

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.... of 2009: This Appeal by the Revenue under section 260-A of the Income Tax Act, 1961 [for short 'the Act'] is directed against the order of the tribunal as well as the Appellate Commissioner for the assessment year 2004-05 who are of the view that certain payment made by the assessee were not in the nature of salary which would attract the provision of section 192 of Act for the deduction of tax ....