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1991 (4) TMI 85 - KERALA HIGH COURTExtract: .......nd in the circumstances of this case, the assessee is entitled to exemption from income-tax under section 11 of the Act ? (ii) On the facts of this case, is the assessee entitled to exemption from income-tax if it is found that it contravened sections 13(1)(c) and 13(2)(h) of the Act ? Subject to this, the petition is allowed. No order as to costs.
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