2008 (12) TMI 16

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.... Ms Prem Lata Bansal with Mr Sanjeev Rajpal, Mr M P Gupta and Ms Anshul Sharma For the Appellant Mr Prakash Kumar with Ms Renu Sahgal 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 10B (5) of the Income Tax ....