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2010 (1) TMI 1295 - KERALA HIGH COURTExtract: .......(1) of the Act. However, it will be open to the assessee to produce evidence that no deduction is claimed for payment of turnover tax for the assessment years 1990-91, 1991-92 and 1992-93 as stated in the assessment order and if the same is found to be a mistake, the Assessing Officer will exclude the amount from assessment by rectifying the order.
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