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2013 (2) TMI 878

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....No.1446 Of 2011 - -<br>Income Tax<br>-<br>J.P. Devadhar And M.S. Sanklecha, JJ. Mr. Suresh Kumar for the Appellant. Mr. R. Murlidhar, Senior Advocate with Mr. Atul K. Jasani for the Respondent. ....

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....10B of the Income Tax Act,1961 even though there is no such provision in Section 10A and Section 10B of the Income Tax Act, 1961? 3) Counsel for the parties state that the issue arising in the prese....