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2001 (3) TMI 47 - HC - Income TaxExtract: .......t is not permissible to read the expression during the previous year into section 13(3)(b). That being the position, the Tribunal was justified in its conclusions. The answer to the question, therefore, is answered in the affirmative, in favour of the Revenue and against the assessee. All the four reference applications are accordingly disposed of.
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