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2001 (9) TMI 84 - DELHI HIGH COURTExtract: .......try. Additionally, as was indicated by the apex court in India Leather Corporation s case 1997 227 ITR 552, material part of the income cannot be said to have been earned by that activity. The answer to the question referred is, therefore, in the negative, in favour of the Revenue and against the assessee. This reference is accordingly disposed of.
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