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2003 (10) TMI 22 - HC - Income TaxAdditional tax under section 143(1A) - held that the retrospectively substituted sub-section (1A) made it clear that even where the loss declared by the assessee had been reduced by reason of adjustments made under sub-section (1)(a) the provisions of sub-section (1A) applied and the additional tax could be imposed – Thus Tribunal was not correct in holding that additional tax under section 143(1A) was not leviable on the assessee
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