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1981 (6) TMI 23 - HC - Income TaxExtract: .......he I.T. Act for its entire income as the bar under s. 13(1)(b) was not applicable to it. We, therefore, answer the question in the affirmative and hold that the Tribunal was correct in law in holding that the assessee is entitled to the benefit of exemption under section 11 of the I.T. Act for its entire income. There shall be no order as to costs.
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