2025 (5) TMI 2264

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....senior standing counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates. For the Respondent : Mr Parcy Pardiwalla, Senior Advocate with Ms Ananya Kapoor, Advocate. ORDER 1. After some arguments, the learned counsel appearing for the parties are ad idem that the issue regarding the applicability of the proviso to subsection 4 of Section 80IA of the Income Tax Act, 1961 was not advan....