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1991 (10) TMI 100 - AT - Income TaxExtract: .......aning of the provisions of Section 43B of the Income-tax Act. The Departmental authorities were, therefore, not justified in invoking the provisions of Section 43B and disallowing the claim made by the assessee. We delete the disallowance and allow the claim of the assessee. 5. and 6. These paras are not reproduced here as they involve minor issues
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