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1986 (7) TMI 164 - AT - Income TaxExtract: .......r the payment of tax was not over by the closing date of the accounting year. In the circumstances, we hold that section 43B cannot be applied in the assessee s case and that the impugned amount of Rs, 1,35,502 cannot be brought to tax in the hands of the assessee for the assessment year under consideration. 7. In the result, the appeal is allowed.
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