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1989 (1) TMI 54 - HC - Income TaxExtract: .......llected, section 41(1) of the Act would not be attracted. Therefore, in the year in which the judgment was rendered in Amar Singh Modi Lal s case, AIR 1972 P and H 356 FB , the total royalty amount could not be added in the income of the assessee. On these premises, the referred question is answered in favour of the assessee and in the affirmative.
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