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1981 (11) TMI 50 - HC - Income Tax
Extract:
.......e possible to hold that the income so generated is the income falling within s. 80J. Hence, we answer question No. 2 in I.T.Rs. Nos. 71 and 72 against the assessee and in favour of the revenue. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Income-tax Appellate Tribunal, Cochin Bench.