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1983 (11) TMI 55 - HC - Income TaxExtract: .......ts was allowed as a deduction under s. 35(2) in the earlier year, cannot hold good and since the amendment has been brought into effect from April 1, 1962, it would apply to the assessment year in question. We, therefore, answer the second question referred to us in the negative and against the assessee. However, there will be no order as to costs.
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