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1991 (1) TMI 193 - ITAT BOMBAY-DExtract: ....... as a distributor of IPCL is liable to be taken into consideration for the computation of income of the assessee and not that of IPCL. The addition under section 43B in the income of the assessee, therefore, cannot be upheld. The appeal thus succeeds on this issue also. 12. As a result of the above discussion, this appeal by the assessee is allowed
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