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1988 (6) TMI 58 - ITAT AHMEDABAD-CExtract: .......ation of the claims of an assessee for certain exemptions, deductions, etc. before the levy of tax at the prescribed rates, an assessee cannot be denied such legal claims with the held of a legal fiction which too, incidentally, does not run counter to his claim in this case. 30.To sum up, we find no force in this appeal and dismiss it accordingly.
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