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1979 (4) TMI 18 - HC - Income TaxExtract: .......d Part IV of the Ist Schedule of the Finance Act, 1973 and s. 2(2), 2(7)(b)(ii) and 2(8)(e) and Part IV of Sch. I to the Finance Act, 1974. We dismiss the writ petitions but without costs. We record our thanks to the counsel for the petitioners and to the learned Additional Solicitor-General for the assistance offered to us by their able arguments.
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