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2001 (8) TMI 101 - HC - Income TaxExtract: .......Tribunal was not justified in denying the claim of the assessee that the interest earned by the assessee was exempt under section 10(4A) of the Act. The question referred to us is, therefore, answered in the affirmative, i. e., in favour of the assessee and against the Revenue. The reference stands disposed of accordingly with no order as to costs.
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