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1996 (7) TMI 168 - ITAT BANGALOREExtract: .......old that the assessee is entitled to get the exemption provided for in section 40(3)(vi) of the Finance Act, 1983. Hence, the CWT was not within his powers to exercise jurisdiction under section 25(2) of the WT Act, 1957. His order is cancelled and the order of assessment is restored. 12. In the result, the appeals filed by the assessee are allowed
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