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2018 (9) TMI 1817 - HC - Income TaxAddition u/s 43B - Revenue seeks to raise a new and additional ground as relying on NATIONAL THERMAL POWER COMPANY LIMITED [1996 (12) TMI 7 - SUPREME COURT] - HELD THAT:- As submitted that the issue raised is legal. Principal Commissioner of Income Tax would file an affidavit to the said effect. This is necessary as Revenue must maintain and have consistent stand and stance, whether it is an appeal by the Revenue or the assessee.
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