2016 (11) TMI 1380

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....Rohit Jain, Aniket D. Agrawal ORDER The standard question of law sought to be urged is whether having regard to the facts of the case the Income Tax Appellate Tribunal (ITAT) acted in accordance with law in holding that the proviso to Section 2(15) of the Income Tax Act, 1961 was not attracted so as to deny the benefit of Section 11 of the Act. The assessee was a recipient of research and....