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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
Additional Ground raised by the assesse for the Asst. Year 2009-10 is allowed.” 17. Identical controversy was considered and discussed threadbare by the Hon’ble Supreme Court in the case of Commissioner of Income Tax, Bihar II, Patna Vs. Bokaro Steel Ltd., Bokaro, reported in (1999) 1 SCC 645 wherein the Hon’ble Supreme Court also considered the judgment