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1992 (1) TMI 179 - AT - Income TaxExtract: .......a just claim for the current year and as we have noted above the provisions under section 40(b) cannot be applied to the facts of the case and it is not possible to uphold the disallowance only because such disallowance was made in the assessments for the earlier years. We, therefore, confirm the order of the CIT (Appeals). The appeal is dismissed.
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