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2004 (9) TMI 709 - HC - Income TaxExtract: .......lause (b) of sub-section (1) of section 35B of the Act for the assessment year 1981-82 which have prescribed only on 1-8-1981, by insertion of rule 6AA. 12. In view of the foregoing discussion we answer the question referred to us in the negative, i.e., in favour of the revenue and against the assessee. However, there shall be no order as to costs.
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