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1989 (12) TMI 3 - HC - Income TaxExtract: .......e-tax does not arise as the receipt of the income was subject to certain statutory obligations. Therefore, we are of the view that the question must be answered in favour of the assessee. Accordingly, the question is answered in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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