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2002 (1) TMI 30 - HC - Income TaxExtract: ....... to be read into section 43B from its inception along with Explanation 2. Following the view taken by their Lordships in the case of Allied Motors Pvt. Ltd. 1997 224 ITR 677 (SC), no interference is called for in the order of the Tribunal. In the result, we answer the question in affirmative, i.e., in favour of the assessee and against the Revenue.
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