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2008 (10) TMI 391 - AT - Income TaxExtract: ....... by the assessee was certainly a capital receipt. 7. In view of above discussion, we do not find any infirmity in the order of CIT(A) for treating the same capital receipt in the assessment year 2001-02, keeping in view the proposition laid down by the Special Bench as discussed hereinabove. 8. In the result, the appeal of the revenue is dismissed.
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