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2006 (9) TMI 153 - HC - Income TaxExtract: .......s giving effect to the true intention of section 43B. If Explanation 2 is retrospective, the first proviso will have to be so construed. Read in this light also, the proviso has to be read into section 43B from its inception along with Explanation 2. Following the above view, we decide the question against the Revenue and in favour of the assessee.
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