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1983 (8) TMI 8 - HC - Income TaxExtract: .......he decisions in Narayana Chetty v. ITO 1959 35 ITR 388 (SC) and CIT v. Ramsukh Motilal 1955 27 ITR 54 (Bom). It may be noted that the provisions in s. 6A of the Plantation Tax Act, 1960 (Kerala), and the provisions in s. 35 of the Act are almost identical. For the foregoing reasons, this O.P. is allowed and Exs. P-4, P-7 and P-8 are hereby quashed.
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