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1991 (3) TMI 34 - HC - Income TaxExtract: ........ The dominant activity is storage. If so, this income also falls within and satisfies the second limb of clause (29). Here too, the name given, viz., Commission on procurement of wheat -is really a misnomer. For the above reasons, both the questions are answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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