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1997 (10) TMI 114 - AT - Income Tax
Extract:
.......er section 263 only with reference to the units set up during the year under consideration. However, we quash the other part of the order which holds the order of Assessing Officer as erroneous and prejudicial to the interest of revenue vis-a-vis the units formed in the earlier years. 34. In the result, the appeal of the assessee is partly allowed.