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1993 (1) TMI 117 - ITAT GAUHATIExtract: .......has to be considered as salary and, therefore, liable to tax under the IT Act, 1961. The conclusion of the DCIT(Appeals), in our view is therefore, erroneous and not sustainable. We therefore reverse the finding and conclusion of the DCIT(Appeals) and upheld the order of the Assessing Officer. 10. In the result, the appeal by the Revenue is allowed
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