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1974 (6) TMI 26 - JAMMU AND KASHMIR HIGH COURT
Extract:
.......t nature. On a consideration of all these facts and circumstances, I am of opinion that the assessee was entitled to the exemption which was allowed by the Appellate Tribunal and, therefore, the question which has been referred to this court is answered in the affirmative accordingly. S.M. F, ALI C.J.--I agree. Question answered in the affirmative.