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2000 (11) TMI 99 - HC - Income TaxExtract: .......nology and Muslim theology among the Muslim intelligentsia was hit by the provisions of clauses (a) and (b) of section 13(1) of the Act. In view of the above, we answer both the questions referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee. This reference is disposed of, accordingly, with no order as to costs.
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