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1998 (6) TMI 67 - HC - Income TaxExtract: ....... 17(3) of the Act, as it stood prior to April 1, 1996, payments from approved superannuation fund are not treated as income. In the light of the foregoing discussion, we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. This reference is disposed of accordingly with no order as to costs.
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