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1953 (2) TMI 46 - HC - Income TaxExtract: .......annot therefore avail the petitioners in obtaining a right of obtaining reference which is expressly provided for by the Indian Income-tax Act, but which was not provided for by the Baroda Act. In my view, therefore, the petitioners were not entitled to obtain a reference claimed by them. I agree, therefore, that the appeal fails. Appeal dismissed.
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