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1975 (4) TMI 28 - HC - Income TaxExtract: .......was not violative of article 14 of the Constitution. We are in respectful agreement with the view taken in these cases. We, therefore, hold that section 34(1)(c) does not violate article 14 of the Constitution. No other point was raised before us. For the reasons stated above, the writ petition fails and is dismissed with costs. Petition dismissed.
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