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2007 (12) TMI 314 - AT - Income TaxExtract: .......idual cannot be used as a negative factor against him for bringing certain receipt as revenue in nature. Thus taking into consideration all the facts and circumstances we allow this appeal of assessee and direct the Assessing Officer to treat the amount of Rs. 16,45,604 as capital in nature. 10. In the result, the appeal of the assessee is allowed.
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