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1981 (4) TMI 138 - AT - Income TaxExtract: ........ 48,253.49, respectively, for consideration. The assessee having carried on the single and indivisible activity, we hold that these items qualify for exemption under section 10(29) as they are fully covered by the expression facilitating the marketing of commodities as occurred under section 10(29). 5. In this result, the appeal is partly allowed.
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