2002 (9) TMI 14

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..... estriction imposed under section 43B of the Income-tax Act, 1961? – Question is answered in affirmative and in favour of assessee – revenue’s appeal is dismissed
Judge(s) : R. V. RAVEENDRAN., S. B. MAJAGE. JUDGMENT The judgment of the court was delivered by R.V. RAVEENDRAN J.-This appeal by the Revenue under section 260A of the Income-tax Act, 1961, is directed against the order of the Inco .....

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