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1978 (5) TMI 35 - HC - Income TaxExtract: .......ld determine afresh the entitlement of the petitioners to the tax credit certificates under section 280ZC of the Income-tax Act on the basis of the various transactions in accordance with law in the light of the observations made above. The petitioners would also have their costs. Counsel s fee is assessed in each case at Rs. 750. Petition allowed.
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