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1998 (8) TMI 5 - HC - Income TaxExtract: .......) of the 1961 Act. In view of the above conclusion, we do not find any error in the view taken by the respondent that the benefit of the Scheme cannot be availed of by the petitioners and, therefore, the certificate in terms of section 68(2) of the 1997 Act cannot be issued to them. For the reasons mentioned above, the writ petitions are dismissed.
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