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1984 (10) TMI 26 - HC - Income TaxExtract: .......y in those cases and the exemption would be available to the assessee. The reference in the section is to other place and not other town. So, in a sense, the application of the section has to depend on the facts of each case. In the present case, the answer is self-evident. So, we decline to call for a reference. There will be no order as to costs.
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