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1988 (6) TMI 56 - ITAT AHMEDABAD-C
Extract:
.......n of the claims of an assessee for certain exemptions, deductions, etc., before the levy of taxes at the prescribed rates, an assessee cannot be denied such legal claims with the help of a legal fiction which too, incidentally, does not run counter to his claim in this case. 31. To sum up, we find no force in this appeal and dismiss it accordingly.