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1976 (6) TMI 17 - HC - Income TaxExtract: .......cope of section 43(6)(b) for the assessment years 1962-63 onwards will have to be only as defined in section 43(1) of the Income-tax Act, 1961. For these reasons, we answer the question in the negative and against the assessee. Having regard to the fact that there is no authority covering the point in issue, we are not making any order as to costs.
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