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1996 (3) TMI 174 - ITAT DELHI-BExtract: .......he third condition is not applicable. In the end we would hold that while the assessee s claim for exemption of remunerations from income-tax under section 10(6)(viii) of the Act as well that of field break period is allowed, that in regard to the applicability of provisions of AADT is rejected. 11. In the result, all the appeals are partly allowed
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