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1986 (9) TMI 27 - HC - Income TaxExtract: ....... the purchases were hit by the proviso to sub-section (3) of section 40A of the Act and, as such, such amounts should have been added to the total income of the assessee in terms of the said section. In the result, the answer to the question is in the positive in favour of the Revenue and against the assessee. The reference is answered accordingly.
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