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1998 (3) TMI 97 - HC - Income TaxExtract: ....... consideration of all the reasons given by the Central Government, which I have culled out briefly, I am of the considered opinion that none of them can be said to be irrelevant or extraneous for refusing to make declaration under section 72A(1) of the Act. The decision cannot thus be branded as perverse. I accordingly uphold the impugned decision.
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