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2003 (8) TMI 569 - HC - Income TaxExtract: ....... to nullify the impugned Act. Therefore, the fourth and the last contention advanced by the learned Counsel for the Appellant is also liable to be rejected as one devoid of any substance. 23. Therefore, in the light of the discussion made above, this appeal is liable to be rejected. Accordingly it is rejected. However, no order is made as to costs.
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