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1978 (4) TMI 83 - HC - Income TaxExtract: .......al return and it is furnished along with the revised return, it must be held that the declaration has been duly furnished in terms of clause (ii) of the proviso to section 184(7) of the Act. In the premises, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.--I agree.
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