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1997 (9) TMI 135 - AT - Income TaxExtract: ....... of application of s. 43B. In our view, the matter has to be looked into by the AO in conformity with the decision of the Hon ble Gujarat High Court in the case of CIT vs. Chandulal Venichand (1994) 118 CTR (Guj) 257 (1994) 209 ITR 7 (Guj). This issue is restored back to the file of the AO. 23. The appeal is partly allowed for statistical purposes.
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