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2007 (2) TMI 252 - AT - Income TaxExtract: ....... and concurred with the finding of the Ld. Judicial Member. He further opined that the reasonable order can be to read order dated 1-10-2004 as effective from 1-4-2001 in place of 1-4-2003. 15. While adopting the majority view the appeal of the assessee is allowed for exemption under section 10(22)/10(23C) of the Act for the period mentioned above.
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