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1979 (11) TMI 82 - HC - Income TaxExtract: .......anation introduced with effect from April 1, 1976, to s. 26 of the I.T. Act was clarificatory in nature and sought to set at rest the ambiguity in the provisions contained in s. 23(2) and s. 26 of the Act as referred to above. We, therefore, answer the question referred in the affirmative. No order as to costs. Question answered in the affirmative.
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