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1980 (7) TMI 46 - MADRAS HIGH COURTExtract: .......satisfied that the Tribunal came to a correct conclusion when it held that the sum of Rs. 37,770 received by the assessee by sale of water from her well is exempt from income-tax under s. 10(3) of the Act. The question of law referred to us is, accordingly, answered in favour of the assessee. The assessee will have her costs. Counsel s fee Rs. 500.
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