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1993 (12) TMI 46 - HC - Income TaxExtract: .......y be made on issuing of permits, identifying the distillery. As already observed above, the object of the provisions of section 40A is to curb the flow of black money and not to put an impediment to the trade and business. The decision of the Tribunal being based entirely on the facts, no referable question of law arises. The petition is dismissed.
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