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1977 (11) TMI 50 - MADRAS HIGH COURTExtract: .......ey falling within section 80G(2)(b) of the Act. We are, therefore, of the opinion that the Tribunal rightly held that the assessees are entitled to rebate. Accordingly, we answer the question referred to us against the revenue and in favour of the assessees. The revenue shall pay the costs of this reference to the assessees. Advocate s fee Rs. 250.
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