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1993 (3) TMI 182 - AT - Income TaxExtract: .......y that it is highly desirable that the CBDT for purposive interpretation of section 269SS should issue instructions in absence of authority to issue prescribed Circular like in section 40A(3) in quelling situations where this section is mutuable it would result in rationally fruition of section 269SS. 6. In the result, the appeal is partly allowed.
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