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2003 (3) TMI 74 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Commissioner was not justified in setting aside the order of the Commissioner of Income-tax (sic) under section 263 of the Income-tax Act for the assessment years 1985-86 to 1987-88 and in directing the Assessing Officer to restrict the exemption under section 10(22A) only to that income which is directly received from the medical institution under section 10(22A)?" - The question is answered in favour of the assessee and against the Revenue.
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