TMI Blog1978 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... R, J.M.: Before the WTO the assessee claimed exemption under s. 5(1)(xx) of WT Act. It was not given. No reasons were given for denial of that exemption. The AAC agreed. Hence this appeal. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any stage. We find force in the submission. 3. Under these circumstances, the WT assessment to the extent of denial of exemption claimed by the assessee under s. 5(1)(xx) is set aside. The case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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