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2008 (1) TMI 1001 - HC - Income TaxExtract: .......ate Tribunal was right in law in holding that in respect of unpaid royalty the provisions of Section 43-B of the Act are not attracted. The question referred for the opinion of this Court is, therefore, answered in affirmative i.e. in favour of the assessee and against the Revenue. Reference stands disposed of accordingly with no order as to costs.
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