2008 (12) TMI 15

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..... Prem Lata Bansal with Mr. Sanjeev Rajpal, Mr. M.P. Gupta and Ms. Anshul Sharma. For the Respondent : Mr. B. Gupta and Mr. R.K. Chaufla. 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 10A (5) of the Income Tax Act, 1961 (hereinafter referred to as the 'said Act')....