1978 (1) TMI 85

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....NI NAIR., K. S. VISHWANATHAN. C. KOCHUNNI NAIR, J.M.: Before the WTO the assessee claimed exemption under s. 5(1)(xx) of WT Act. It was not given. No reasons were given for denial of that exemptio....

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....roof was asked by the WTO from the assessee at any stage. We find force in the submission. 3. Under these circumstances, the WT assessment to the extent of denial of exemption claimed by the assesse....