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2010 (2) TMI 1213 - AT - Income TaxExtract: ....... ₹ 9,122/- is allowable. 8. We have considered the issue. Since the Hon'ble Supreme Court has upheld retrospective application of the amendment brought to section 43B, the A.O. is directed to allow the amount of ₹ 9,122/- covered by section 43B. The ground is partly allowed. 9. In the result, the appeal is treated as partly allowed.
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