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2013 (9) TMI 1047 - DELHI HIGH COURTExtract: .......by the user. The profit earned, if any, cannot be treated as commission or compensation, but it is income earned after meeting expenses. The toll collector is not rendering service to oneself. There is no service element in the excess amount, which is retained. He further submits that profits may not accrue and in some cases there may be loss also.
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