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1980 (6) TMI 9 - HC - Income TaxExtract: .......s a registered firm or in sub-clause (a) of clause (iii) of the proviso to sub-section (1) of section 139 of the Income-tax Act, 1961, as it stood before it was amended by the Taxation Laws (Amendment) Act, 1970, with effect from 1st April, 1971, are struck down. (iii) The consequential orders made in the writ petitions are affirmed. (iv) No costs.
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