2008 (12) TMI 13

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....rem Lata Bansal with Mr. Sanjeev Rajpal, Mr. M.P. Gupta and Ms. Anshul Sharma. For the Respondent : Mr. K.R. Manjani. JUDGMENT BADAR DURREZ AHMED, J (ORAL) - In the present appeal the appellant seeks to raise the question of interpretation with regard to the provisions of Section 10B (5) of the Income Tax Act, 1961 (hereinafter referred to as the 'said Act'). The said provision....