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1990 (4) TMI 37 - HC - Income TaxExtract: ....... evasion of tax liability of the vendors and the purchaser and since that was an impossible task, it was considered appropriate to introduce the provisions in the form of Chapter XXC. This also supports the view taken by the court in this case. In the result, the petition succeeds. Rule is made absolute in terms of prayer (a). No order as to costs.
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