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2006 (10) TMI 519 - HC - Income TaxExtract: .......on 10 (10C) has been created to give an added relief to those who come under a voluntary scheme framed under the provisions and Section 89 of the Act is applicable to everybody and is not by way of any relief, whereas Section 10 (10C) gives a relief. For these reasons, we allow the writ petitions, quash the impugned orders and dismiss the I.T.T.As.
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