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1961 (9) TMI 103 - HC - Income TaxExtract: ....... there is good deal to be said for this point. At page 188, their Lordships have said that the conditions laid down in the notification are cumulative and all of them have to be fulfilled before the assessee can claim the benefit of the exemption. 11. The result is that the applications fail and are dismissed with costs. 12. Applications dismissed.
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