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1995 (8) TMI 43 - HC - Income TaxExtract: .......4,887 received by the petitioner towards mandi shulk shall mean for discharging his liability to pay the mandi shulk to the Mandi Samiti and as such the said amount could not have been included in the income of the assessee. In view of the above, we answer the question in the affirmative and against the Revenue. There shall be no order as to costs.
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