2000 (7) TMI 220

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..... "Whether on the facts and circumstances of the case and in accordance with the provisions of law the living allowance was exempt under section 10(14) of the Income-tax Act, 1961?" 2. The learned counsel for the assessees, Shri Ajay Vohra submitted that to resolve the dispute assessee resorted to the Kar Vivad Samadhan Scheme. Certified copy of form of certificate for full and final settlement .....

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