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1998 (3) TMI 683 - HC - Income TaxExtract: .......y Act and section 281 cannot be read in harmony with rule 16 of Schedule II of the Income Tax Act. 20. For the above stated reasons, I find that both the courts below have rightly discussed the issues in detail and concurrently held that the plaintiffs are not entitled for the relief as claimed. Accordingly the second appeal is dismissed. No costs.
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