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1946 (2) TMI 11 - HC - Income TaxExtract: .......rdingly in the affirmative. The learned Advocate-General wished to raise the question that rules 2 and 6 are ultra vires the rule-making authority, the Central Board of Revenue. The question has not been referred to us and we express no opinion upon it. The assessee will pay ₹ 250 for costs of the Commissioner. Reference answered accordingly.
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