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1984 (1) TMI 121 - ITAT COCHINExtract: ....... (a) is not sustainable as clause (c) clearly indicates that the claim under the clause can be independently of or in addition to claims falling under clauses (a) and (b). But the claim of the assessee has to fail for the reason given above. 10. In the result, we allow the appeals and hold that the assessee is not entitled to the exemption claimed.
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