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1989 (9) TMI 5 - HC - Income TaxExtract: .......y of section 44AB. It may be pointed out that we have already upheld the validity of section 44AB in Writ Petition No. 3205 of 1985 by order dated August 29, 1989. As a corollary, for the reasons stated above, we hold that section 269SS is also valid and, accordingly, we dismiss all these writ petitions. However, there will be no order as to costs.
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