Commissioner vs Gem on 13 March, 2012
HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA)
This
appeal under Section 260A of the Income Tax Act is at the instance of
the Revenue ... such policy, other than -
(a) any
sum received under sub-section (3) of section 80DD or sub-section (3)
of section 80DDA