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2008 (8) TMI 386 - AT - Income TaxExtract: ....... proposition as approved by the Madras Bench of the Tribunal in the case of Mrs. Seetha Subramanian. Therefore, we are of the considered opinion that the order of the CIT(A) needs to be set aside. AO is directed to look into the exemption as claimed by the assessee under s. 54F. Accordingly, grounds are allowed. 6. In the result, appeal is allowed.
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