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1992 (8) TMI 53 - GUJARAT HIGH COURTExtract: .......onate loss of an income-yielding asset. Consequently, the payment made to him as compensation for such impairment has to be treated as a capital receipt. For all these reasons, therefore, the question referred to us for our opinion is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs.
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