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2006 (9) TMI 565 - KARNATAKA HIGH COURTExtract: ....... wife, we have no hesitation to hold that the exemption is available to the appellant. 11. In the circumstances, we deem it proper to accept. This Appeal, and we accordingly do so. Order of the Tribunal is set aside. We direct the authorities to provide exemption in terms of this order. Question of law is answered in favour of the assessee. No Cost
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