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2006 (1) TMI 476 - AT - Income TaxExtract: .......the enhancement of section 45(5) of the Income-tax Act with effect from 1-4-1988, by Finance Act, 1991. The legal position obtaining remains unaltered. 9. In view of the above, finding no error with the common order of the learned Commissioner (Appeals), we uphold the same. 10. In the result, all the three appeals of the department stand dismissed.
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