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    <title>Sections 131 &amp; 132 of Income Tax Act: Procedural Tools, Not Objectives-Petitioners Attempted to Block Intended Outcomes.</title>
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    <description>Sections 131 and 132 of the Act are but the means to an end and not an end in themselves - It is evident that the petitioners perceived that if the means could be scuttled, the end would not come - HC</description>
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