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2001 (7) TMI 35 - CALCUTTA HIGH COURTExtract: .......r section 40A(5). More so, when section 40A(5) starts with a non obstante clause, if any provision is contrary to the provision of section 40A(5) of the Act, the provision of section 40A(5) will prevail over other provision of the Act. In the result, we answer the question in the negative, that is, in favour of the Revenue and against the assessee.
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