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1993 (12) TMI 6 - HC - Income TaxExtract: .......said section as interpreted by us. The assessee was, thus, not entitled to avail of the exemption in terms of section 54 as it then stood. In view of the above discussion, we answer the question referred to us in the negative and in favour of the Revenue. Having regard to the facts and circumstances of the case, there shall be no order as to costs.
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