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2004 (10) TMI 263 - AT - Income TaxExtract: ......., decline to entertain and adjudicate on this academic question i.e. whether the exemption under s. 10(15)(iv)(fa) is to be allowed on gross basis or on net basis. Revenue s grievance, therefore, must be rejected as devoid of substance and devoid of any legally sustainable merits on the facts of this case. 5. In the result, the appeal is dismissed.
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