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2003 (8) TMI 168 - ITAT CALCUTTA-C
Extract:
....... is liable to tax as a revenue receipt. 40. Thus ground Nos. 2 and 3 taken in both the appeals of the assessee for assessment years 1996-97 and 1997-98 are decided against the assessee. 41. We direct the Registry to fix the appeals for hearing before the Division Bench of the Tribunal for deciding the other grounds of appeal in accordance with law.