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1982 (2) TMI 43 - HC - Income Tax
Extract:
.......e Tribunal that the assessee was entitled to exemption in respect of the sum of Rs. 10,850 paid to Shri Lakshmi Nath Seva Trust was right in law. The question is, therefore, answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. SUHAS CHANDRA SEN J.-I agree.