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1991 (8) TMI 26 - HC - Income TaxExtract: .......ry 20C(a), here, is in the sphere of theory only. De facto discrimination is not established the tax burden is not so much as to annihilate the business of the petitioner and thus the alleged discrimination cannot be termed as hostile . No further question arises for consideration. The petition is, accordingly, dismissed. Rule discharged. No costs.
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