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1998 (11) TMI 103 - HC - Income TaxExtract: .......beyond the competence of legislation. In view of the above observations, I feel that additional tax which has been levied uniformly at 20 per cent. on account of prima facie adjustment cannot be considered to be unreasonable or violative of the provisions of articles 14 and 265 of the Constitution of India. Writ petitions are accordingly dismissed.
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