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    <title>1971 (3) TMI 48 - ALLAHABAD High Court</title>
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    <description>The High Court affirmed the Income-tax Appellate Tribunal&#039;s decision, ruling that a registered firm was entitled to claim exemption and relief under sections 84 and 88 of the Income-tax Act. The Court emphasized that the firm met the criteria outlined in the Act and rejected the Commissioner&#039;s argument challenging the Tribunal&#039;s decision. The Court found no arguable question of law and dismissed the Commissioner&#039;s application, with no costs awarded.</description>
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    <pubDate>Wed, 24 Mar 1971 00:00:00 +0530</pubDate>
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      <title>1971 (3) TMI 48 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=9029</link>
      <description>The High Court affirmed the Income-tax Appellate Tribunal&#039;s decision, ruling that a registered firm was entitled to claim exemption and relief under sections 84 and 88 of the Income-tax Act. The Court emphasized that the firm met the criteria outlined in the Act and rejected the Commissioner&#039;s argument challenging the Tribunal&#039;s decision. The Court found no arguable question of law and dismissed the Commissioner&#039;s application, with no costs awarded.</description>
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      <pubDate>Wed, 24 Mar 1971 00:00:00 +0530</pubDate>
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