1998 (9) TMI 11

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....efit of exemption under sections 10(22) and 10(22A) of the Income-tax Act, 1961, is the question reference of which is sought by the Revenue. The assessment years are 1982-83 to 1985-86. A similar question, in respect of the same assessee, was directed to be referred to this court in T. C. P. Nos. 292 and 293 of 1996 decided on March 4, 1997. That reference was called for after the court had look....