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1978 (11) TMI 54 - CALCUTTA HIGH COURTExtract: .......rall effect of s. 34 has also to be kept in view. We hold, accordingly, that Expln. 2A to s. 43(6) is the more appropriate section to be applied in the facts of this case and, to the extent as indicated above, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. BIMAL CHANDRA BASAK J.-I agree.
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