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1997 (7) TMI 86 - HC - Income TaxExtract: .......17B) of section 10 of the Act was not attracted and the reward was not liable to be excluded from the computation of the income. So is the view taken in CIT v. S. N. Singh, ITO 1991 192 ITR 306 (Patna). For the foregoing reasons, the question is answered in the negative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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