Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

IA(4)(iii), as an alternate is not available. 6.7.12 At this juncture, it is found pertinent to bring on record that the migration of the principle and method of taxation, which is being adopted in this appellate order, as compared to the assessment order, on the aspect of taxing the impugned portion u/s 28 as against section 68 adopted