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2005 (12) TMI 451 - AT - Income TaxExtract: .......lding that both the assessees have not engaged in an adventure resulting in their receipts being chargeable to tax under the head Income from business and profession . We, therefore, endorse the reasoning as well as conclusion of the CIT(A) and reject both the appeals of the revenue. 18. In the result, both the appeals of the revenue are dismissed.
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