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1991 (6) TMI 100 - AT - Income TaxExtract: .......escribed under the ST Act. 4. The provisions of s. 43B cannot be invoked de hors the first proviso to the said section which, though came into force w.e.f. 1st April, 1988, is only clarificatory in nature and retrospective in operation. Therefore, the addition or disallowance of Rs. 32,467 is hereby deleted. 7. In the result, the appeal is allowed.
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