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1968 (1) TMI 10 - HC - Income TaxExtract: .......n order to haraas a certain assessee, such action can be struck down by this court as mala fide. The bare possibility of some Income-tax ground for supposing that clause (g) is discriminating In my opinion, clauses (f) and (g) of sub-section (2) of section 297 of the Act are not discriminatory, and do not contravence article 14 of the Constitution.
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