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2001 (11) TMI 1034 - AT - Income TaxExtract: .......ns of section 158BH, which state that ‘Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter’. Section 88 falls under Chapter VIII of the Act, therefore, it will apply for determining income under Chapter XIV-B also. 17. In the result, the appeal is partly allowed.
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