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1995 (4) TMI 114 - AT - Income TaxExtract: .......he claim of the assessee falls within the mischief of section 35AB applicable to assessment year 1986-87. The decisions of the Tribunal relied upon by the learned counsel for the assessee are not applicable. Accordingly, we uphold the order of the CIT (Appeals) and reject the grounds taken by the assessee. 8. In the result, the appeal is dismissed.
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