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2000 (3) TMI 31 - HC - Income TaxExtract: .......of the sources of income of the assessee. For the foregoing reasons, we are of the considered view that the amount of Rs. 93,360 received by the assessee from its members as service charges does not qualify for exemption under section 80P(2)(a)(i) of the Act. Accordingly, the reference is answered, in favour of the Revenue and against the assessee.
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