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1998 (7) TMI 112 - ITAT AMRITSAR
Extract:
.......so satisfied on the facts of the case. 16. The similar view has been held by Hon ble Supreme Court in the case of Samaritan Society v. CIT 1997 225 ITR 652. 17. Keeping in view the above discussions, we confirm the order passed by the CIT(A) and the appeal filed by the revenue is dismissed. 18. In the result, the appeal of the revenue is dismissed.