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2011 (4) TMI 1347 - ITAT KOLKATAExtract: ....... u/s 43B of the IT Act under bona fide belief. Therefore, we are of the view that the provision of section 271(1)(c) of the IT Act is not applicable to the facts in the present case. Hence, we confirm the same and dismiss the appeal of the Revenue. 7. In the result the appeal of the Revenue is dismissed. Order pronounced in the court on 21.04.2011.
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