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1991 (6) TMI 41 - MADRAS HIGH COURTExtract: .......on account of any chance or without design or motivation. We, therefore, hold that the view taken by the Tribunal that the receipt by the assessee was casual receipt not liable to tax is not correct. We, therefore, answer the questions referred to us in the negative and in favour of the Revenue. There will be no order as to costs in this reference.
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