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1984 (1) TMI 124 - ITAT COCHINExtract: .......he assessee not sustainable as cl. (c) clearly indicates that the claim under the clause can be independently of or in additions to claims falling under cl. s. (a) and (b). But the claim of the assessee has to fail for the reason given above. 10. In the result we allow the appeals and hold that the assessee is not entitled to the exemption claimed.
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