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2000 (2) TMI 33 - KARNATAKA HIGH COURTExtract: .......disposed of on January 5. 2000. Following the same, we are of the view that the Tribunal was right in law in holding that kist is neither duty nor tax and, therefore, will not come within the purview of the provisions of section 43B of the Income-tax Act, 1961. The reference is accordingly answered in favour of the assessee and against the Revenue.
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