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1955 (10) TMI 43 - HC - Income TaxExtract: .......preme Court has held that the burden of proving the necessary facts in order to entitle the assessee to claim exemption under section 10(2)(xv) is on the assessee, and if he does not establish these facts he is not entitled to the deduction claimed. I would, therefore, dismiss this petition and discharge the rule with costs. Bhandari, C.J.-I agree.
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