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2000 (12) TMI 215 - AT - Income TaxExtract: .......rest on deposit in NR NR a/c is exempt under s. 10(15)(i). The AO should consider this submission also while making fresh assessment in accordance with the provisions of law. The AO, will make the fresh assessment after providing adequate and reasonable opportunity to the appellant. 25. In the result, the appeal is allowed for statistical purposes.
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