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1996 (12) TMI 95 - AT - Income TaxExtract: .......p for consideration and determined by the DC(A), B-Range, Bombay, in his impugned order. I hold that this argument is fully valid and the relief is to be granted. I, therefore, hold, partly allowing the appeal, that the sum of Rs. 17,873 should be allowed as exempt under section 11(1) of the I.T. Act to the assessee. 8. The appeal is partly allowed
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