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2002 (4) TMI 229 - ITAT DELHI-FExtract: .......istency cannot be brushed aside as has been held by the Hon rsquo ble Supreme Court in various cases. We, therefore, direct the AO to allow exemption under s. 10(22) of the Act to the assessee. 26. In view of our findings given therein, all other grounds have become only consequential. 27. In the result, the appeal filed by the assessee is allowed.
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