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1984 (11) TMI 35 - CALCUTTA HIGH COURTExtract: .......is case, there is neither any physical receipt nor any receipt in law by the assessee. In the premises aforesaid, we are of the view that the Tribunal has come to the correct conclusion. In the result, the question referred to us is answered in the affirmative and in favour of the assessee. There will be no order as to costs. R. N. PYNE J.-I agree.
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