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2000 (11) TMI 53 - DELHI HIGH COURTExtract: ....... application to any payment which is made under the provisions of clause (3) of section 17 as a profit in lieu of salary . That being the position, the Tribunal was correct in its view that section 89(1) was applicable to the assessee s case. Our answer for both the questions is in the affirmative, in favour of the assessee and against the Revenue.
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