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2000 (3) TMI 37 - HC - Income Tax
Extract:
.......ot able to agree with the conclusion arrived at by the Tribunal in directing the assessing authority to rectify the alleged mistake of inclusion of the unascertained liability in the book profit and communicating the same to the respondent under section 143(1)(a) of the Act. In the result, this appeal is allowed. There will be no order as to costs.