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2007 (7) TMI 431 - ITAT KOLKATAExtract: .......per entry 51 of list of II to the Seventh Schedule to the Constitution of India. We, therefore, hold that rigours of section 43B are not applicable to the unpaid additional fee and the assessee is entitled to claim deduction of the additional fee payable in both the years in question. 18. In the result, both the appeals of the assessee are allowed.
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