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1998 (9) TMI 108 - AT - Income TaxExtract: .......)(ii). Considering in totality the facts and circumstances of the case in the light of the decision of the Tribunal cited supra we are inclined to uphold the decision of the first appellate authority in granting the exemption in a sum of Rs. 32 lakhs under s. 5(1)(ii)(a) of the GT Act. 7. In the result, the appeal filed by the Revenue is dismissed.
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