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1929 (8) TMI 12 - HC - Income TaxExtract: .......ave been held that the assessee was entitled to the exemption claimed by him, should be answered in the negative, but having regard to the position taken at different times by the Income Tax authorities I am of opinion that the assessee is entitled to the costs of this case stated. Charu Chander Ghose, J. 22. I agree. P.L. Buckland, J. 23. I agree.
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