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1993 (7) TMI 341 - HC - Income TaxExtract: ....... of evenness of treatment. 3. But if there is nothing in law that authorises the Court to create an additional fiction for the sake of adjustment of the lopsidedness of the fiction, that is, legislative function outside our domain. Therefore, we are not persuaded to depart from the consistent view taken by this Court with which we are in agreement.
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