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2003 (4) TMI 246 - ITAT DELHI-E
Extract:
.......he amount within the provisions of section 10(3) of the Income Tax Act. We have no reluctance in saying that the amount so received has rightly been held to be a casual and non-recurring and rightly brought to tax under section 10(3) of the Income Tax Act. 29. Consequent to the above, the appeal filed by the assessees fail and are hereby dismissed.