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2005 (2) TMI 94 - HC - Income TaxExtract: .......xplanation 1(B). In the case on hand, the assessment year is 1980-81. The amendment to section 271(1)(c) was in the year 1986. The judgment of the apex court has no application to the facts of this case. For the reasons stated above, the questions of law referred to us are answered in the negative and in favour of the assessee. Ordered accordingly.
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