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1995 (5) TMI 70 - AT - Income TaxExtract: ....... taken by the authorities below that it is in the nature of excise duty, and as such, it is liable to be disallowed under section 43B of the I.T.Act. Consequently, we uphold the disallowance made by the Assessing Officer, and reject the ground of the assessee in this behalf. 10 to 13. These paras are not reproduce here as they involve minor issues.
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