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1985 (12) TMI 94 - ITAT CHANDIGARHExtract: ....... that being the only decision, has got to be followed, will not hesitate in reviewing our earlier view and, therefore, though for different reasons, i.e., by applicability of Explanations to section 40(b), which has been held to be procedural and retrospective, the action of the AAC in this case is reversed. 6. In the result, the appeal is allowed.
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