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2001 (2) TMI 17 - SC - Income TaxPetitioner assessee had returned a net loss. After adjustments had been made by the taxing authorities under the provision of section 143(l)(a), the amount of loss stood reduced. The taxing authorities under the provisions of s. 143(1A) sought to levy additional tax upon the assessee in this behalf and this was challenged in the writ petition - held that a loss which is reduced by reason of the application of the provisions of sub-section (1)(a) falls within the ambit of sub-section (1A)
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