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2003 (11) TMI 604 - AT - Income TaxExtract: .......rising out of business connection or not will have to be treated as coming only under section 9(1)(vii) and not under section 9(1)(i). 23. In view of aforementioned discussion, respectfully following the decision of the Hon’ble Madras High Court cited supra, the assessee’s appeal is dismissed. 24. In the result, the appeal is dismissed.
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