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2000 (1) TMI 17 - HC - Income TaxExtract: .......assessee could not be brought within the purview of the provisions of section 43B of the Income-tax Act, 1961. It is a different matter that the licensees are not paying the rent in time for which it is only the Legislature which could intervene and not the courts. Reference is accordingly answered in favour of the assessee and against the Revenue.
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