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1996 (9) TMI 103 - HC - Income TaxExtract: .......ment of section 194E was attempted to be made in the Act in the year 1987, and since that effort did not materialise, a new provision ultimately came to be inserted in section 194J in the year, 1995. The impugned Circular No. 681, dated March 8, 1994, is, therefore, quashed. The writ petitions stand allowed in the above terms. No order as to costs.
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