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1994 (5) TMI 51 - ITAT DELHI-AExtract: .......assessee could exercise a bona fide belief that these were not applicable especially when he had been receiving similar type of income for the last many years and ss. 44AB and 271B having come on the statute book only w.e.f. 1st April, 1985. In the final analysis, we uphold the order passed by the CIT(A). 11. In the result, the appeal is dismissed.
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