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2002 (9) TMI 414 - ITAT AGRAExtract: .......n in the circumstances that no amount have been refunded so far since last 15 years to any subscriber. Hence, we are unable to agree with the CIT(A). Therefore, we hold that it is a revenue receipt. Accordingly, we reverse the order of the CIT(A) and restore the order of the Assessing Officer. 4. In the result, the appeal of the revenue is allowed.
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