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1994 (12) TMI 136 - AT - Income TaxExtract: .......e due date of filing the return and, hence, is allowable as per proviso to s. 43B. 36. In consonance with the consistent stand taken by this Bench, we direct that the same be allowed after due verification. 37. The ground is, therefore, allowed. 38. In the result, the appeal of the Department is dismissed and that of the assessee is partly allowed.
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