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1996 (12) TMI 10 - HC - Income TaxExtract: ....... levying additional tax with retrospective effect from April 1, 1989, does not violate articles 14 and 265 of the Constitution. In view of the said decision of this court, I do not find any merit in the contentions taken in these original petitions. The original petitions are dismissed. But, in the circumstances, there will be no order as to costs.
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