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2005 (9) TMI 513 - AT - Income TaxExtract: ....... 13 is not applicable in the instant case as the amount has not been deposited during the period covered by section 13(1)(d) of the I.T. Act. In view of the above discussion, it is held that learned CIT(A) was justified in holding that the appellant is not entitled to the benefit of section 11 of the I.T. Act. In the result the appeal is dismissed.
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