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1983 (4) TMI 43 - MADRAS HIGH COURTExtract: .......Tribunal also took the view that it could not have been the intention of the Legislature that apex institutions should be denied the relief under s. 80P. We are inclined to agree with the view taken by the Tribunal in this case. Therefore, we do not direct a reference on the question set out above. The petitions are, therefore, dismissed. No costs.
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