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1997 (9) TMI 28 - MADRAS HIGH COURTExtract: .......for making an option under sub-section (7) of section 172 of the Act. In our opinion that will not go to the extent of saying that section 44B cannot be applied for the assessment year 1976-77 relatable to the accounting year 1975. In this view of the matter, we answer the question of law referred to us in the negative and in favour of the Revenue.
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