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1992 (1) TMI 188 - AT - Income TaxExtract: .......er section 80J(1A)(II). In this view of the matter, therefore, we hold that the CIT(Appeals) was not justified in allowing the assessee s claim as regards provision for taxation . We, therefore, set aside the impugned order of the CIT(Appeals) on this issue and restore that of the Assessing Officer. 14. In the result, the appeals are partly allowed
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