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1991 (3) TMI 54 - ALLAHABAD HIGH COURTExtract: .......in the statutory time permitted by the relevant Sales Tax Act would qualify for deduction in computing the taxable income for the assessment year 1984-85 without properly appreciating Explanation 2 to section 43B inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984 ? Reference is ordered accordingly. No order as to costs.
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