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1995 (1) TMI 116 - ITAT COCHINExtract: .......nd once this undisputed position in law is considered, there is no escapement from the conclusion that the amended provisions of section 214(1A) of the Act would get attracted to the date of the assessment order, which itself fell after the amended provision had come into force. In this view of the matter also the appeal of the assessee is allowed.
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