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1994 (1) TMI 120 - AT - Income TaxExtract: .......anding in the balance-sheet, we hold that the provisions of section 43B are not applicable in the case of the assessee being merely an agent for licensee-principal. In this view of the matter, therefore, we uphold the order of the CIT(A) which is quite justified in the facts and circumstances of the case. 11. In the result, the appeal is dismissed.
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