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1996 (1) TMI 146 - AT - Income TaxExtract: .......o the 3Rs will not do justice to the assessee s case, which squarely fulfils all the conditions necessary for grant of exemption under s. 10(22) of the IT Act, 1961. All the contentions to the contrary raised by the learned Departmental Representative are found not tenable, and are rejected. The appeal filed by the assessee succeeds and is allowed.
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