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1986 (11) TMI 136 - ITAT JAIPURExtract: .......e of UP (1979) 118 ITR 326 (SC) we are of the opinion that the Revenue cannot be heard to interpret the provisions of the Act in such a manner as to defeat the claim of the assessee. We, therefore, accept the claim and direct that the interest from non-resident a/c be exempted in computing the total income of the assessee. 2. The appeal is allowed.
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