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2000 (2) TMI 15 - SUPREME COURT
Allowability of the deduction of Rs. 1,40,86,821 claimed by the appellant for the assessment year 1986-87 under section 43B - Since the proviso to section 43B of the Income-tax Act, 1961 was applicable with retrospective effect, therefore, for the assessment year 1986-87 deduction under section 43B would be allowed