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1980 (10) TMI 24 - HC - Income TaxExtract: .......is plea is not allowed to be raised, the net result would be that even though the assessee is entitled to the claim made by it, yet it will be denied the same as it did not pointedly take up the point before the ITO and the AAC. For the reasons recorded above, question No. 3 is answered in favour of the assessee and against the revenue, with costs.
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