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1993 (10) TMI 366 - HC - Income TaxExtract: .......ribunal was justified in holding that the amount of ₹ 32,500 received by the assessee from Harshad Dye Chem Industries represents capital receipt. Accordingly, the question referred to us, is answered in the affirmative, i.e., in favour of the assessee and against the revenue. 5. In the circumstances of the case, we make no order as to costs.
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