Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.
208 ITR 608). 7. We have gone through the record in the light of the submissions made on either side. For proper appreciation of the contentions of parties it is necessary to look into the provisions of Section 10(23C)(vi) of the Act, which reads that,- Incomes not included in total income. 10. In computing the total income