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2007 (5) TMI 368 - AT - Income TaxExtract: .......on of the provisions of section 10(10AA) as sought to be made by the assessee which we have already extracted above and with which we agree. We therefore hold that the assessee rsquo s claim for exemption under section 10(10AA) as made has to be allowed. The appeal of the assessee is allowed. 7. In the result, the appeal by the assessee is allowed.
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