2003 (12) TMI 17

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....260A of the Income-tax Act, 1961, already stands concluded by a decision of this court in CIT v. Bansal Credits ltd. [2003] 259 ITR 69 and, therefore, no question of law, much less a substantial question of law, survives for our consideration. It is, however, submitted by Mr. Jolly, learned counsel for the Revenue, that in fact the penultimate paragraph of the said decision in fact supports the....