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1984 (4) TMI 138 - ITAT NAGPURExtract: .......as also discussed the legal position after the amendment with effect from 1980-81 assessment year and held, that this fact further strengthened the viewpoint that, as section 164 existed prior to the amendment, what was relevant to be seen was the position at the end of the accounting year. 9. We, therefore, allow the appeals filed by the assessee.
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