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1996 (12) TMI 23 - HC - Income TaxExtract: .......e impugned provisions, viz., the Explanation to clause (va) of sub-section (1) of section 36 and provisos (1) and (2) to section 43B are not violative of article 14 of the Constitution of India. In the result we find no merit in the writ petitions. They are accordingly dismissed. Having regard to the facts of the case, we make no order as to costs.
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