1980 (4) TMI 89

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..... f s. 10(2A) of the Indian I.T. Act, 1922, the corresponding provision of which is s. 41(1) of the I.T. Act, 1961, the Division Bench of this court has clearly taken the view that the benefit contemplated by s. 10(2A) must be by way of " remission or cessation of liability " and no other benefit is contemplated. The Division Bench has also taken the view in that case that the transfer of an entry i .....

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