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1980 (7) TMI 72 - KARNATAKA HIGH COURTExtract: .......the said income could not be included in the assessment for 1972-73, and it was not liable to be taxed. Accordingly, question No. 2 is answered in the negative, i.e., the receipts could not be brought to tax in the assessment for the assessment year 1973-74, and the restriction in s. 10(3) limiting the exemption to Rs. 1,000 only was not attracted.
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