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1997 (7) TMI 57 - HC - Income TaxExtract: .......cation. Under the circumstances, the difference in price of the levy sugar realised by the assessee could not be treated as its income arising or accruing to it for the relevant assessment year 1975-76. For the reasons stated above, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue.
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