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1981 (3) TMI 3 - HC - Income TaxExtract: .......refore, under s. 68 of the Act, the amount of Rs. 72,000 was liable to be included in the assessee s income for the year under appeal. In our opinion, therefore, the Tribunal was not justified in deleting the inclusion of Rs. 72,000. In the result, we answer the question referred to us in the negative and against the assessee. No order as to costs.
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