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1956 (2) TMI 66 - HC - Income TaxExtract: .......al in holding that the amounts in question represented revenue receipts and were not proceeds of the capital interest parted with by the lessor. We answer the first question in the affirmative and the second question in the negative. The applicant will pay the costs of the respondent. Advocate's fee, ₹ 250. Reference answered accordingly.
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