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1993 (1) TMI 120 - ITAT JAIPURExtract: ....... year, it cannot entitle the assessee to get that benefit if it fails to comply with the requirements given in clause (iv) of sub-section (2) of section 80-I of the IT Act in a subsequent year for which the assessment is being made. 3. Accordingly, we allow the appeal filed by the Revenue and uphold the order of the Assessing Officer on this point.
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