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1983 (8) TMI 159 - ITAT NAGPURExtract: .......If the exemption under section 10(3) does not apply to a case, then the exceptions to section 10(3) will not apply either. Hence, we are not impressed by this argument raised for the revenue. 11. For the above reasons, we uphold the order of the Commissioner (Appeals), though on somewhat different reasons. 12. In the result, the appeal is dismissed
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