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    <title>1983 (1) TMI 79 - PUNJAB AND HARYANA High Court</title>
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    <description>A law degree from a recognised university satisfied the qualification requirement for enrolment as an authorised income-tax practitioner, because the applicable rule prescribed a degree in law and did not distinguish between academic and professional law degrees. The court held that once the respondent held an LL.B. degree from the University of Kurukshetra, the statutory condition under the Income-tax Rules was met, so the challenge to his entitlement to appear before income-tax authorities failed and the petition was dismissed.</description>
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      <description>A law degree from a recognised university satisfied the qualification requirement for enrolment as an authorised income-tax practitioner, because the applicable rule prescribed a degree in law and did not distinguish between academic and professional law degrees. The court held that once the respondent held an LL.B. degree from the University of Kurukshetra, the statutory condition under the Income-tax Rules was met, so the challenge to his entitlement to appear before income-tax authorities failed and the petition was dismissed.</description>
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      <pubDate>Tue, 11 Jan 1983 00:00:00 +0530</pubDate>
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