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1991 (2) TMI 103 - BOMBAY HIGH COURTExtract: ....... The proceedings relate to the assessee s assessment for the assessment year 1970-71. Counsel are agreed that, in view of the amendment of section 34(3)(a) by the Finance Act, 1990, with retrospective effect from April 1, 1962, the question requires to be and is hereby answered in the affirmative and in favour of the assessee. No order as to costs.
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