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1986 (4) TMI 10 - PATNA HIGH COURTExtract: .......as correct in law in holding that the receipts of pranamis were casual and non-recurring and exempt under section 10(3) of the Income-tax Act, 1961. The question is accordingly answered in the affirmative and in favour of the assessee and against the Revenue. However, in the peculiar circumstances of the case, the parties will bear their own costs.
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