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2005 (7) TMI 679 - ALLAHABAD HIGH COURTExtract: ....... 44AC of the Act is a valid piece of legislation and is an adjunct to the explanatory to Section 206 C of the Act. In view of the pronouncement of the Apex Court the question of excluding or including "Nirgam Mulya" beyond the purview of Section 44AC of the Act does not arise. The question is academic and is therefore returned unanswered.
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