2008 (12) TMI 15

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....lant Mr B. Gupta and Mr R K Chaufla for the Respondent JUDGMENT The judgment of the court was delivered by 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 10A (5) of the Income Tax Act, 1961 (hereinafter referred to as the 'said Act'). The said provision is virtually identical to the provi....