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1987 (9) TMI 85 - ITAT DELHI-AExtract: .......ssee. 10. Following the above reasoning, we also hold accordingly. The assessee is held to be entitled to the benefits of s. 11, but not on the reasoning of learned AAC as found out in the impugned order, but for the above reasoning i.e. of the two Benches of the Tribunal referred to above. 11. Revenue s ground stands rejected and the appeal fails.
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