2012 (11) TMI 1126

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....ay Bhardwaj, Advs. ORDER CM No.19897/2012 Issue notice. Mr. Sanjiv Sabharwal, Sr. Standing Counsel accepts notice and states that the application can be disposed of at this stage. The applicant had claimed the benefit of Section 10-B of the Income Tax Act, 1961 ("Act", for short). Before the AO, it had relied upon the certificate and other supporting materials issued by the STP in respect o....