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Act, 1961 (43 of 1961) with respect to such application; (b)   the amount repaid...Act,...

the Supreme Court in an appeal under section 261 of the Income-tax Act,...

Act, 1961 (43 of 1961) or any other public facility of a similar nature as may be...Act,...

under the Income-tax Act, 1961(43 of 1961), as...