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1992 (1) TMI 42 - ORISSA HIGH COURTExtract: .......cate about the applicability of the proviso to section 64(1)(ii), as held by the Assessing Officer and the Commissioner of Income-tax (Appeals). Thereafter, if a necessity arises, it shall consider the applicability of the Explanation 1 as amended with effect from April 1, 1980. The reference is, accordingly, disposed of. S. K. MOHANTY J. -I agree.
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