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2004 (10) TMI 257 - AT - Income TaxExtract: ....... false. In view of above, we hold that when in the regular assessment for asst. yr. 1997-98 exemption under s. 10(22) was allowed there was no justification to refuse the same in the block assessment for the income of asst. yr. 1997-98. Accordingly, the addition of Rs. 3,31,250 is deleted. 35. In the result, the assessee s appeal is partly allowed.
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