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2001 (11) TMI 1048 - ITAT MUMBAIExtract: ....... tenancy rights. The compensation cannot be brought under section 10(3) on the ground that it does not fall under section 45. Only revenue receipts are covered under section 10 and not capital receipts. The compensation cannot be considered as "income" within the meaning of section 2(24). 13. The assessee’s appeal is partly allowed.
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