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1990 (3) TMI 51 - HC - Income TaxExtract: .......ide terms or in narrow terms is not germane to the issue. After all, the guarantee was given for the purpose of obtaining the tax clearance certificate under section 230(1) and its scope cannot go beyond the requirement of the section. In the result, the petition succeeds. Rule is made absolute in terms of prayers (a) and (b). No order as to costs.
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