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1984 (9) TMI 22 - HC - Income TaxExtract: .......opinion that, on the facts and circumstances of the case, the sum of Rs. 12,370 does not represent trading receipt of the assessee liable to tax under the I.T. Act, 1961, and that the said amount cannot be assessed to tax in the assessment year 1974-75. Both the questions are, accordingly, answered in the negative and against the Revenue. No costs.
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