2021 (7) TMI 1427
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.... P.C.: Heard Mr. Desai for the Appellant and Ms. Linhares for the Respondent. 2. Mr. Desai submits that having regard to the law laid down by the Hon'ble Apex Court in Commissioner of Income Tax vs. Balbir Singh Maini ((2018) 12 SCC 354), the following additional substantial questions of law arise and are involved in the present appeal. "(2) Whether in light of S. 17(1)-A r/w ....


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