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2007 (11) TMI 697 - KARNATAKA HIGH COURTExtract: ....... consider the amended provision and pass an appropriate order on merits. 6. In the result, we allow the appeal without considering the questions of law and remand the matter to the Tribunal for fresh consideration in accordance with law by applying the amended provision of Section 158BB of the Income Tax Act. 7. Accordingly, this appeal is allowed.
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