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1982 (6) TMI 66 - ITAT AHMEDABAD-AExtract: .......mption under s. 5(1)(xxiii) assessee claimed. 5. However, this is subject to the maximum limit as laid down under s. 5(1A) of the Act. This would mean that the value of all other assets of the assessee which are not subject matter of the trust have also to be taken into account for the purpose of exemption. 6. In the result, the appeal is rejected.
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