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1981 (9) TMI 141 - AT - Income TaxExtract: .......cular benefit the assessee must fulfil all the pre-conditions laid down in law. However, in the instant case my learned brother has taken a view of the relevant provision which is favourable to the assessee and, therefore, I will like to agree with him. 2. I agree with the conclusions of my learned brother on all the points dealt with in his order.
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