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2002 (11) TMI 251 - AT - Income TaxExtract: .......already availed section 10B benefit for five consecutive assessment years, was not eligible for exemption under section 10B any further, so far as assessment year 1998-99 is concerned. Accordingly, we confirm the conclusions arrived at by the authorities below and decline to interfere in the matter. 1. In the result, assessee s appeal is dismissed.
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