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1992 (2) TMI 77 - ORISSA HIGH COURTExtract: .......n the nature of a capital receipt. We are in agreement with the view expressed by this court in Govinda Choudhury s case 1977 109 ITR 497. Following the ratio laid down in the said case, our answer to the question referred to us is in the negative, in favour of the assessee and against the Revenue. The reference is, accordingly, answered. No costs.
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