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2006 (3) TMI 673 - AT - Income TaxExtract: .......sed on the decision of the Supreme Court mentioned above. Therefore, the contention of the Revenue that the amount is assessable in the hands of the AOP is not correct. 14. For the reasons mentioned above, we dismiss the appeals of the Revenue. 15. In the result, the appeals of the assessees are allowed and the appeals of the Revenue are dismissed.
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