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1980 (7) TMI 85 - HC - Income TaxExtract: .......lusively the particular item for which remission was granted, and then how much for each item. Section 10(2A) was thus not available to the department because of what has been stated in Tirunelveli Motor Bus Service v. CIT 1970 78 ITR 55 (SC). In this view of the matter, we answer the question referred in the affirmative and against the department.
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