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2012 (10) TMI 1084 - HC - Income TaxExtract: .......irtue of the amendment by inserting the provision of Section 260-A (2A) of the Act. o p /o p In view of above, the appeal in question was dismissed as per the then law and the subsequent amendment is not applicable as the matter has already attained finality. o p /o p Thus, we find no merit in the review petition and the same is dismissed. o p /o p
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