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2007 (3) TMI 322 - AT - Income TaxExtract: ....... of accounts maintained in the normal course would not be available to the assessee which could be set off against the undisclosed income of either preceding or succeeding year after a specific amendment to s. 158BB(1)(c) of the Act, is made. The order of the CIT(A) is, thus, upheld. 38. In the result, the appeal filed by the assessee is dismissed.
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