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2000 (5) TMI 161 - AT - Income TaxExtract: .......s of the ITAT in the case of the assessee for the assessment year 1976-77 and the fact that the assessee is fulfilling all the conditions laid down under section 10(22) of the Income-tax Act, we find no merit in the appeal of the Revenue. Consequently, the appeal of the Revenue is dismissed. 11. In the result the appeal of the Revenue is dismissed.
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