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2000 (6) TMI 795 - AT - Income TaxExtract: .......resulting in double taxation must be avoided. Accordingly, the third argument raised by Shri Vyas also requires to be accepted. 15. In view of the above, it is held that the order passed by the ITO under sections 201(1) and (1A) is hereby quashed as being bad in law and without jurisdiction. 16. In the result, the appeal of the assessee is allowed.
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