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1985 (11) TMI 87 - ITAT COCHINExtract: ....... to carry on his profession or vocation . Since we have taken the above view, with due respect we beg to differ from the view taken by their Lordships of the Madras High Court in the case of P.T.N. Shenbagamoorthy. We, therefore, direct the WTO to allow the assessee exemption under section 5(1)(xxxi). 7. In the result, the appeal is partly allowed.
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