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1980 (9) TMI 8 - HC - Income TaxExtract: .......g character arising out of particular statutory provision. Even otherwise, such a receipt is more in the nature of a capital receipt and does not have the characteristic of income. For the above reasons the question referred is answered in the affirmative and in favour of the assessee. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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