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2000 (11) TMI 10 - SCH - Income TaxIntroduction of s.11(4A) on 1/4/84 which introduced conditions in the application of sub-sections (1), (2), (3) and (3A) of s. 11, - Tribunal has not applied its mind to these conditions and given findings of fact as to whether or not they are satisfied. Nor has the HC given due consideration to this aspect, To be able to decide whether the assessee is entitled to the benefit of the exemption u/s 11, it is necessary for the ITAT to determine whether it satisfies the requirements of s. 11(4A)
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