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1994 (11) TMI 183 - AT - Income TaxExtract: ....... to the provisions of section 143(1A) made by Finance Act, 1993 w.e.f. 1-4-1989, even where the loss declared by the assessee is reduced, additional income-tax can be levied. In this view of the matter, we find no justification to interfere with the order of the CIT (Appeals) on this aspect as well. 15. In the result, assessee s appeal is dismissed
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