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740/CBDT.

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.... felt that the Functional Scheme which had been given a very fair trial, has failed to deliver the goods. The malady which was sought to be cured by the Functional Scheme had not shown any sign of abatement but has worsened during the period the Functional Scheme has been in operation. The alternative before the Board was either totally discontinue the Functional Scheme and revert back to the unit....