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2002 (8) TMI 103 - MADRAS HIGH COURTExtract: .......which the Assessing Officer had resorted to. When the statute provides an exemption it is not to be whittled down arbitrarily by the Assessing Officers by importing their private notions of reasonableness into the provision which grants exemption. The question referred to us is, therefore, answered in favour of the assessee and against the Revenue.
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