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1993 (3) TMI 2 - SC - Income TaxQuestion of withdrawing the deduction granted earlier on account of the excess profits tax arose only after the Appellate Assistant Commissioner allowed the appeals - bar contained in sub-section (1D) of section 34 not applicable - Once the liability of the assessees under the Excess Profits Tax Act was held to be nil, the deduction given earlier had to be withdrawn and it was, accordingly, withdrawn under section 35(6)
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