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2001 (9) TMI 45 - HC - Income TaxExtract: .......he year in which the sum was paid. That provision is meant to aid the assessees who have received the deferral benefit under the schemes framed by the State Governments with regard to sales tax. That Explanation 2 does not have any application to section 43B(d) of the Act. The view taken by the Tribunal is the correct view. The appeal is dismissed.
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