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2005 (4) TMI 518 - AT - Income TaxExtract: .......ns prescribed in the section for claiming exemption. 11. We, therefore, find sufficient strength in the arguments advanced by the ld. counsel for the assessee and we are of the opinion that the order of the CIT(A) is in consonance with the provisions of the Act and it deserves to be upheld. 12. In the result, appeal of the revenue stands dismissed.
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