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1976 (2) TMI 88 - ITAT MADURAIExtract: .......consideration of the view expressed of both sides, we are inclined to agree that the G.O.P. 3824, Revenue, dt. 25th Sept., 1960, was in force during the year of assessment (1971-72) and that the appellant is eligible to get the exemption. Accordingly the order passed by AAC on this point is set aside. 5. In the result, the appeal is partly allowed.
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