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2007 (8) TMI 495 - AT - Income TaxExtract: .......tisfied conditions laid down under section 10(5B) of the Act and qualifies for the exemption. Accordingly, the addition of Rs. 12,30,950 made by the ld. Assessing Officer by grossing up the taxes paid by the assessee rsquo s employer was rightly deleted by CIT(A). The order of CIT(A) is, therefore, upheld and the appeal by the revenue is dismissed.
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