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2000 (4) TMI 149 - ITAT CHANDIGARHExtract: .......an vs. Asstt. CIT. 9.3. We have carefully considered the rival submissions. We feel that in view of the provisions of s. 158BH, whereby all other provisions of the Act apply to assessment made under Chapter XIV-B, the assessee deserves to be allowed credit of Rs. 2,000 paid as advance-tax. 10. In the result, the appeal is allowed in part, as above.
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