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2013 (5) TMI 957 - AT - Income TaxExtract: ....... compensation of ₹ 2,10,000/- was given to the assessee. Therefore, in my considered view, the receipt is capital in nature and not liable to tax. Accordingly, I delete the addition made and confirmed by the lower authorities. 13. In the result, appeal of the assessee is allowed. Order pronounced in the open court on this 8th day of May.2013.
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