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1977 (10) TMI 14 - HC - Income TaxExtract: ....... that finding is that the provisions of the second proviso to s. 10(2)(vii) could not be attracted. In this view of the matter, both parts of the first question are answered in the negative, in favour of the assessee and the second question is answered in the affirmative, also in favour of the assessee. The revenue to pay the costs of the assessee.
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