1997 (11) TMI 91

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....red for our opinion, we think that the second question need not be touched since the first one deals with the points of controversy between the parties. The question as referred is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in allowing exemption under section 11(4A) of the Income-tax Act, 1961, when the Income-tax Officer denied the same ....