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2003 (7) TMI 266 - ITAT CALCUTTA-A
Extract:
.......d that conditions laid down under section 36(1)(vii) read with section 36(2) were not fulfilled in the assessment year 1996-97 (i.e. the year under appeal)? 2. The Third member has agreed with the Ld. Accountant member. In conformity with the opinion of the majority of the members who heard the case, the appeal filed by the department is dismissed.