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1976 (6) TMI 31 - HC - Income TaxExtract: .......ised by the learned counsel for the petitioner. We hold that Parliament is competent to enact clause (ix) in sub-section (24) of section 2 of the Income-tax Act, 1961, under entry 82 of the Union List (List I) of the Seventh Schedule to the Constitution. In the result, we dismiss this petition with costs. Advocate s fee Rs. 250. Petition dismissed.
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