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1991 (12) TMI 7 - HC - Income TaxExtract: ....... invalidate a provision of law in the manner sought to be urged by the petitioner. Further, the Karnataka High Court has upheld the validity of the very same sub-section and I am in agreement with the views expressed by the Karnataka High Court. Consequently, the writ petition fails and it is dismissed. There will, however, be no order as to costs.
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