1997 (2) TMI 57

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Full Text of the Document

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....of the Revenue from the order of the Income-tax Appellate Tribunal, Cochin Bench in I.T.A. No. 264/Coch. of 1989. Relevant assessment year is 1985-86. Following are the questions raised for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case and also on an interpretation of section 11(4A) of the Income-tax Act, 1961, the assessee is entitled to exemption u....