Exemption Granted: Declaration Submitted Post-Deadline Under Notification 50/2003, Eligibility and Procedural Conditions Fulfilled.

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....Area Based Exemption - Declaration intending the availment the exemption notification 50/2003 was filed after 31-3-2010 - resent case is plain and simple and is governed by first principle of eligibility followed by procedural condition fulfilled by communication dated 30-3-2010 - benefit of exemption allowed - AT....