2013 (1) TMI 1038

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....ons)<br>Dated:- 11-1-2013<br>INCOME TAX APPEAL NO. 1323 OF 2011 - -<br>Income Tax<br>J.P.DEVADHAR AND M.S.SANKLECHA, JJ. Mr. Vimal Gupta, Sr. Advocate with Padma Divakar, for the Appellant. Ms. ....

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....Act contemplate an exception for deduction allowable u/s 28 to 43B of the Act and such an exception is not applicable to the computation of taxable income of an insurance company computed under a spec....