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1987 (1) TMI 17 - HC - Income TaxExtract: .......Tribunal and the Appellate Assistant Commissioner were right in the view they took. The claim having been made in the course of the assessment proceedings, the Income-tax Officer was obliged to entertain it and consider it on merits. The first question is, accordingly, answered in the affirmative and in favour of the assessee. No order as to costs.
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