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1964 (7) TMI 51 - HC - Income TaxExtract: .......ents are acceptable, and, consequently, the argument relating to sub-section (1B) also fails. These are the only points taken on behalf of the petitioner and have failed. For the reasons given above, the application cannot succeed and must be dismissed. The rule is discharged. Interim orders, if any, are vacated. There will be no order as to costs.
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