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2011 (1) TMI 1420 - HC - Income TaxExtract: .......Section 234B by Finance Act, 2006. Since the law has been amended with a view to remove the hardship caused to the assessees, the Tribunal held that the amendment to be clarificatory and would apply retrospectively. 2. In this view of the matter, the findings recorded by the Tribunal cannot be faulted. The appeal is accordingly dismissed. No costs.
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