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1985 (3) TMI 3 - SC - Income Tax"Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965 " framed u/s 280ZD of I.T. Act 1961 - HC negatived the challenge of appellant on the ground that tax credit would not be available to the appellant company in respect of the special excise duty levied under s. 80 of the Finance Act having regard to the special meaning assigned to the expression " duty of excise by clause (b) of s. 280ZD(6) - HC order confirmed - as per the scheme, application of the assessee is time barred
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