1996 (10) TMI 72

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..... ocate ORDER These appeals are preferred by the Revenue against the judgment of the Madras High Court (see [1973] 90 ITR 116), declaring sub-section (3) of section 140A of the Income-tax Act, 1961, as void on the ground that it is violative of article 19(1)(f) of the Constitution of India. The said judgment has been disagreed to by almost all the High Courts in the country including the An .....

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