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1997 (1) TMI 21 - HC - Income TaxExtract: ....... of the Act and, on the same parity we uphold the constitutional validity of s. 269T of the Act because that is only the reverse of borrowing and there is no difference because that also deals with the manipulative devices of the borrower. In view of the aforesaid discussion, both the writ applications fail and are dismissed as being without merit.
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