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1990 (11) TMI 127 - HC - Income TaxExtract: .......s Ltd. v. Addl. CIT 1989 177 ITR 193 but those decisions only say that, for availing of the benefit of section 33, the assessee must strictly comply with the requirements of section 33 and section 34(3)(a). For the above reasons, the question referred is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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