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1998 (2) TMI 153 - AT - Income TaxExtract: .......tion 43B was produced. 9. In view of what is stated in the foregoing paragraphs, we are of the opinion that the relief of Rs. 5,44,062 given by the CIT(Appeals) and another relief of Rs. 55,102 out of the additional tax of Rs. 55,529 is not correct and cannot be upheld. 10. In this view of the matter, the revenue succeeds and the appeal is allowed.
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