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1996 (12) TMI 94 - AT - Income TaxExtract: ......., we agree with the lower authorities that the amount under consideration has got to be assessed in the hands of the assessee as salary or additional salary or profits in lieu of salary, etc. The net effect of the same is that the amount would be taxable in the hands of the assessee. 11. In the result, the appeal filed by the assessee is dismissed.
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