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1977 (12) TMI 57 - ITAT MADRAS-AExtract: ....... mark in that area and to this extent had been completely deprived of the asset. The specific circumstances obtaining in Ciba rsquo s case also does not obtain here. The decisions cited by the Departmental Representative, therefore, does not help the Revenue. The payment has to be held to be on capital amount and not taxable. The appeal is allowed.
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