733/CBDT.
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.... stated in the instruction that in cases where the spread over of the income disclosed u/s 68 of the Finance Act, 1965 was accepted by the Department, the consequential deduction of tax payable on the said income should be allowed as a deduction for the relevant valuation dates. 2. The Gujarat High Court have delivered a judgment in the case of CWT, Gujarat-I vs. Ahmed Ibrahim Sahagaria (93 ITR....
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