1981 (3) TMI 115

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..... ee as it is exempt under s. 5(1) (xxxiv). Both the WTO and AAC considered that the assessee was not entitled to this exemption under s. 5(1) (xxxiv). In the course of hearing before us, the assessee has filed additional ground making an alternative claim for exemption of the same amount under s. 5(1) (xxxiii). It is pointed out that the assessee is a person of Indian origin, that he has all along .....

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