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2001 (7) TMI 42 - HC - Income TaxExtract: .......oncerned, though the Tribunal referred to various decisions, it is not necessary to go into that in view of the provision contained in section 28(iiia) of the Act, which was made operative with effect from April 1, 1962. The question is answered in the affirmative, in favour of the Revenue and against the assessee. The reference stands disposed of.
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