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1996 (2) TMI 124 - GAUHATI HIGH COURTExtract: .......sitation to come to a definite conclusion that it was a deposit and not a capital. In view of the above, we answer the questions in the affirmative, in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal.
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