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2002 (8) TMI 249 - AT - Income TaxExtract: .......opinion. Per Shri T.N. Chopra, A.M.--In conformity with the majority opinion we hold that the assessee is not entitled to claim of deduction of excise duty liabilities Rs. 58,75,999 for assessment year 1986-87 and Rs. 44,58,378 for assessment year 1987-88 in view of the provisions of section 43B. 2. The appeals of the revenue are therefore allowed.
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