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1986 (6) TMI 10 - HC - Income TaxExtract: .......DT 1986 159 ITR 162 (Bom) (Writ Petition No. 1044 of 1981 decided on 10th June, 1985) is, in my opinion, misplaced. On the facts of this case, it is abundantly clear that the most important requirement of section 80-0 of the Income-tax Act is not satisfied at all. In the result, the petition must fail. Rule is discharged, with no order as to costs.
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