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2004 (9) TMI 584 - ITAT DELHIExtract: .......or the assessee keeping in view the decision of Hon rsquo ble Punjab and Haryana High Court in the case of Parkash Chand Sushil Kumar (supra) as well as the provisions of Explanation to section 37(1) inserted by the Finance (No. 2) Act, 1998 with retrospective effect from 1-4-1962. 13. In the result, the appeal of the Revenue is treated as allowed.
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