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2008 (9) TMI 615 - AT - Income TaxExtract: .......he case of assessee in the light of above discussion. If the Assessing Officer founds that the assessee has given effect to section 145A and also deduction under section 43B is made as per above discussion, the addition made by him under section 145A may be deleted. 15. In the result, the appeal of the assessee is partly allowed as indicated above.
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