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1997 (5) TMI 24 - HC - Income TaxExtract: .......se (bb) to the Explanation but also clause (d) to the Explanation. The former clause was not applicable in the concerned assessment year. But the latter clause will apply. In such circumstances, the order passed by the Deputy Commissioner of Income-tax, is unassailable. Hence, these writ petitions fail and are dismissed. Interim orders are vacated.
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