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1980 (5) TMI 23 - HC - Income TaxExtract: ....... No other argument has been raised in the other case. For the aforesaid reasons, I accept the writ petitions, declare r. 19A(3) ultra vires under s. 80J of the I.T. Act, quash the impugned orders of the Commissioner and direct him to allow the deductions to the petitioners taking into consideration the observations made above. No order as to costs.
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