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2014 (11) TMI 850 - HC - Income TaxEntitlement for deduction u/s 32AB - Whether the Tribunal was justified in holding that the assessee was entitled to deduction u/s 32AB – Held that:- As per section 32AB, it is required to be debited within six months from the end of the financial year or/and on 30th SEPTEMBER of the next financial year – revenue was not in a position to show that the amount was not debited on 30th SEPTEMBER from the account of the assessee – Decided against revenue.
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