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2005 (9) TMI 258 - AT - Income TaxExtract: ....... rightly allowed the relief under s. 89(1) simultaneously to the exemption under s. 10(10C) of the Act for ex gratia received by the assessee. Hence, we find no reason to interfere with the order of the learned CIT(A) which is hereby sustained. Thus, this ground of the Revenue is dismissed. 14. In the result, the appeal of the Revenue is dismissed.
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