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1980 (10) TMI 8 - HC - Income TaxExtract: ....... the provisions of Para. A of Pt. I of the First Schedule to the Finance (No. 2) Act 1971, and the corresponding provisions in the Finance Acts of 1972 and 1973 notwithstanding. Questions Nos. 2, 3 and 4 are answered in the affirmative and against the assessee. In the circumstances of the case, there shall be no order as to costs of this reference.
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