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1982 (11) TMI 61 - ITAT ALLAHABAD-AExtract: .......ct the interest of the revenue we direct the assessee to furnish the necessary particulars before the WTO who will then have an opportunity to examine and verify the correct amount of exemption allowable under section 5(1)(xxxii). The WTO is, therefore, directed to modify the assessments accordingly. 8. In the result, all the appeals are dismissed.
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