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1985 (12) TMI 115 - AT - Income TaxExtract: .......any secretary and in charge of the company itself. The fact that he was carrying out certain clerical work does not make him a clerk so as to be regarded as a workman. In the circumstances, the assessee was not entitled to exemption under section 10(10B). We, therefore, reverse the order of the AAC and restore the assessment. The appeal is allowed.
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