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2013 (7) TMI 578 - HC - Income TaxApplication of proviso to Section 44BB(1) - prospecting for, or extraction or production of, mineral oils - A.O. looked into those completed assessments for the accounting years, which stood closed prior to addition of Proviso - Held that:- No justification for A.O. doing since proviso to applicable only after 1st April 2011 and not before that.
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