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1976 (4) TMI 52 - ORISSA HIGH COURTExtract: .......estion referred, therefore, is On the facts and in the circumstances of the case, it was legal and justifiable for the Tribunal to hold that the income derived by the assessee by way of interest on securities and fixed deposits came within the provision of exemption under section 81 of the Act. We make no direction for costs. N. K. DAS J.--I agree.
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