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1985 (6) TMI 61 - AT - Income TaxExtract: .......ng, the assessee, in our opinion, following the Bombay Tribunal decision is entitled to exemption under section 37(3D). In view of this finding, the assumption of jurisdiction by the learned Commissioner under section 263 would not be valid. 14. In the result, the appeal is allowed and the revisional orders of the Commissioner are hereby cancelled.
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