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1991 (4) TMI 89 - HC - Income TaxExtract: .......t view of the matter, we answer the second question pertaining to the assessment year 1967-68 as under The liability in respect of royalty written off to the extent it pertains to years other than the assessment year 1966-67 is to be treated as the income of the assessee under section 41(1) of the Income-tax Act. There will be no order as to costs.
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