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1992 (7) TMI 53 - HC - Income TaxExtract: .......ure and, therefore, not taxable as a revenue receipt. We are in agreement with this view expressed in Govinda Choudhury s case 1977 109 ITR 497 (Orissa) and the answer to the question referred to us is in the negative, in favour of the assessee and against the Revenue. The reference is, accordingly, disposed of. No costs. D. M. PATNAIK J. -I agree.
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