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2002 (7) TMI 97 - MADRAS HIGH COURTExtract: .......abad High Court. It is not brought to our notice that any contrary view has been taken by any other court. We, therefore, hold that the pension amount received by the assessee is exempt from tax. Hence, the common question of law referred to us for the various assessment years is answered against the Revenue and in favour of the assessee. No costs.
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