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1981 (10) TMI 102 - ITAT MADRAS-AExtract: ....... there is nothing incompatible in damages being income. Only where damages are for wrongful withholding of or detention of money or other property, it could be a capital sum and not where, as in assessee rsquo s case, interest is given for delayed receipt of contract amounts. In the result, it was rightly brought to tax. 9. The appeal is dismissed.
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