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1989 (3) TMI 181 - AT - Income TaxExtract: .......he same and the presentation falls outside the purview of the GT Act. Therefore, the assessment for the year 1981-82 would fall to be cancelled. Consequently, in the assessment for the year 1984-85 the amount of Rs. 28,520 will have to be excluded in computing the quantum for purposes of aggregation. 11. In the result, both the appeals are allowed.
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