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2005 (3) TMI 816 - HC - Income TaxExtract: .......f the Constitution, in our opinion, this has no application as the impugned notifications have nothing to do with professional qualifications for practising as a chartered accountant. 18. For the reasons given above there is no force in these appeals and they are accordingly dismissed. No costs. Consequently, connected W.A.M.Ps. are also dismissed.
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