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2005 (2) TMI 100 - MADHYA PRADESH HIGH COURTExtract: .......come from other sources for the purpose of computation. In view of the view taken by the taxing authorities, i.e., the Commissioner of Income-tax (Appeals) and the Tribunal cannot be faulted. It is liable to be upheld being in accordance with the object of the company. Accordingly, the appeal is held to have no substance. It is dismissed in limine.
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