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1984 (5) TMI 42 - KERALA HIGH COURTExtract: ....... Tax and A. C. Sampath Iyengar s Law of Income Tax represent the correct position of law. In the result, I have no hesitation to reject the contentions raised by the petitioner s counsel. There is no merit in the contentions advanced by counsel. The original petition is without force and it is dismissed with costs, including counsel s fee, Rs. 250.
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