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1985 (8) TMI 17 - CALCUTTA HIGH COURTExtract: .......he hands of the assessee not as a benefit or perquisite of business but on account of the consumers to whom the amounts really belonged and that the assessee was accountable for the same. For the reasons above, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. G. N. RAY J.-I agree.
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