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1997 (1) TMI 22 - ALLAHABAD HIGH COURTExtract: ....... to be allowed under any other provision not under section 40(b). Learned counsel for the petitioner submits that the case of the petitioner was covered under sub-section (5) of section 44AD, but the assessment was made in terms of section 44AD. If it is so, this would be a matter which could be taken in appeal. The petition is dismissed in limine.
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