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    <title>1977 (8) TMI 88 - ITAT MADRAS-B</title>
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    <description>The Tribunal held that the reward of Rs. 1,680 received by the assessee from the Central Government qualified for exemption under Section 10(17B) of the Income Tax Act, 1961. The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the Appellate Assistant Commissioner, confirming that the reward was granted for meritorious work related to the Voluntary Disclosure Scheme and was exempt as a reward by the Central Government.</description>
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      <description>The Tribunal held that the reward of Rs. 1,680 received by the assessee from the Central Government qualified for exemption under Section 10(17B) of the Income Tax Act, 1961. The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the Appellate Assistant Commissioner, confirming that the reward was granted for meritorious work related to the Voluntary Disclosure Scheme and was exempt as a reward by the Central Government.</description>
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