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1992 (4) TMI 16 - HC - Income TaxExtract: .......elf reveals that there was a lacuna or loophole in the unamended provisions of section 194A. This Explanation was prospective in operation. It did not, therefore, apply to the present case. For the reasons given above, the question referred to above is answered against the Revenue and in favour of the assessee with costs which are fixed at Rs. 500.
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