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1983 (7) TMI 62 - ITAT AHMEDABAD-AExtract: .......s are possible, the one in favour of the assessee should prevail. In this view of the matter, we are of the opinion that the decision of the CWT relating to the assessee s claim of exemption under section 5(1)(iva) cannot be sustained. We would, therefore, set aside the order of the CWT on this point. 9. In the result, the appeal is partly allowed.
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