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2004 (1) TMI 353 - AT - Income TaxExtract: ....... assessee was indeed eligible for relief under section 89(1) and merely because the assessee was allowed exemption under section 10(10C), this relief could not have been declined to the assessee. Accordingly, we approve the conclusions arrived at by the CIT(A) and decline to interfere in the matter. 11. In the result, Revenue s appeal is dismissed.
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