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1975 (3) TMI 5 - HC - Income TaxExtract: .......returns were filed long before the amendment came into force. As such the amended provisions were not applicable. We, accordingly, answer the question by saying that the amended provisions of s. 271(1)(c)(iii) were not applicable in the instant case. As the answer is in favour of the assessee, he is entitled to his costs which we assess at Rs. 200.
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