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1997 (4) TMI 67 - MADHYA PRADESH HIGH COURTExtract: .......be treated as retrospective. Since their Lordships of the Supreme Court have already taken the view that the first proviso to section 43B is retrospective in effect, all the seven references are answered in favour of the assessee and against the Revenue. These cases may be treated to have been disposed of and need not be sent to the Division Bench.
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