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1991 (6) TMI 122 - ITAT MADRAS-DExtract: .......us hope but such pious hopes have judicial approbation--see Seth Lunidaram Tikamdas v. CIT 1980 121 ITR 824 (Mad.). 19. We are, therefore, of the considered opinion that the assessee was entitled to the rebate under section 54E and we, therefore, direct the Income-tax Officer to grant the rebate and recompute the total income. The appeal is allowed
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