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1987 (10) TMI 379 - HC - Indian LawsExtract: .......Tax Act read with Rule 21-A of the Income Tax Rules. The appellant indisputably is entitled to the same. If any application is necessary to be made, the appellant may submit the same to the competent authority and the Commission shall assist the appellant for obtaining the relief." 26. Rules made absolute accordingly with no order as to costs.
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