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2007 (6) TMI 174 - GAUHATI HIGH COURTExtract: .......e-tax Act. In view of the above discussions, we hold that Parliament has legislative competence to enact the provisions of section 115-O of the Income-tax Act as inserted by the Finance Act of 1997 and the said piece of legislation is not ultra vires the Constitution. The writ petition stands dismissed directing the parties to bear their own costs.
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