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1982 (7) TMI 72 - BOMBAY HIGH COURTExtract: .......the accountable person is not entitled to claim exemption under s. 33(1)(n) of the E.D. Act. Question No. 1 is, therefore, answered in the negative and against the accountable person. Consequently question No. 2 is also answered in the negative and against the accountable person. In the circumstances of the case, there will be no order as to costs.
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