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2016 (12) TMI 1633 - ITAT PUNERectification of order - Interpretation of statute - rent on plant as defined in section 43(3) of the Act - period of financial year 2006-07 was up to 31.03.2006 instead of 31.03.2007 - Held that: - an error has crept in the order of Tribunal, under which it has been held that year under appeal is financial year 2006-07 i.e. up to 31.03.2006, which in fact is up to 31.03.2007 - the amended provisions of section 194I of the Act would get attracted - application allowed.
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