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2000 (6) TMI 121 - AT - Income Tax
Extract:
.......f the total income and also at 2 per cent of the advances made by the rural branches in accordance with the provisions of this section . 22. In the light of the foregoing discussion we hold that the impugned order is liable to be cancelled on ground of jurisdiction as well as on merits. We order accordingly. 23. In the result the appeal is allowed.