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1994 (7) TMI 105 - AT - Income TaxExtract: ....... thus made within the time allowed for filing of return under s. 139(1). It is therefore fully covered by the judgment of the Hon ble Gujarat High Court cited supra. We, therefore, hold that provisions of s. 43B is not applicable on the facts given and the disallowance made is directed to be deleted. 12. In the result, the appeal is partly allowed.
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