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1996 (7) TMI 185 - ITAT DELHI-EExtract: .......d upon is not applicable since it dealt with the law relevant for assessment year 1984-85 and it is not disputed before us that the law underwent a change with effect from 1-4-1986 by insertion of Explanation (aa) by Finance (No. 2) Act, 1991. The Tribunal at page 390 of the report takes due note of this. 23. In the result, the appeal is dismissed.
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