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1985 (9) TMI 25 - GUJARAT HIGH COURTExtract: .......nt case. Even on reading the definitions of earned income and unearned income , it is clear that there was a mistake apparent on the face of the record. In that view of the matter, the question is answered in the negative, that is, in favour of the Revenue and against the assessee. The reference is accordingly disposed of with no order as to costs.
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