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1961 (2) TMI 35 - HIGH COURT OF BOMBAYExtract: .......hey set off the amount of the refund towards the tax remaining payable, and direct the third respondent to deal with and dispose of the claim of the petitioner for the refund and pass appropriate orders in respect of the said amount of refund under the provisions of section 48 of the Income-tax Act. The rule is accordingly made absolute with costs.
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