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1982 (4) TMI 296 - AT - Income TaxExtract: .......ional tariff which, we repeat, following the principles in the Board Circular, is helping the growth of industries and contribution towards capital outlay. 10. Therefore, we hold that ₹ 3,00,173 received as well as ₹ 8,676 saved by concession in the aggregate ₹ 3,08,849 is capital receipt not taxable as income. 11. Appeal allowed.
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