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1995 (7) TMI 56 - HC - Income Tax
Extract:
.......R 1958 SC 255, will have no application to the present case since the facts therein were different. The net result is, I concur with the conclusion reached by my learned brother Thanikkachalam J. in his judgment that section 64(1A) of the Act neither suffers from legislative incompetency, nor offends article 14 and that the said provision is valid.