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1998 (2) TMI 169 - AT - Income TaxExtract: .......f section 43B of the Act cannot be applied on this account. There is no finding recorded by the Assessing Officer in this regard also. Therefore, even on merit it appears the provisions of section 43B of the Act cannot be applied without such clear finding. The matter will now go back to the regular Bench for decision according to majority opinion.
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