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2016 (6) TMI 382

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....M No. 21901/2016 (for exemption) 1. The exemption is allowed, subject to all just exceptions. CM No. 21902/2016 (for condonation of delay of in filing the appeal) 2. For the reasons stated in the application, the delay in filing the appeal is condoned. 3. The application is disposed of. 4. This is an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') agains....

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