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    <title>1997 (4) TMI 113 - ITAT DELHI-C</title>
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    <description>The Tribunal upheld the tax authorities&#039; decision to limit the exemption to Rs. 30,000 under section 10(14)(ii) and Notification No. SO 144(E). The appeal was dismissed, affirming the CIT (Appeals) order.</description>
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      <description>The Tribunal upheld the tax authorities&#039; decision to limit the exemption to Rs. 30,000 under section 10(14)(ii) and Notification No. SO 144(E). The appeal was dismissed, affirming the CIT (Appeals) order.</description>
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