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1935 (4) TMI 23 - HC - Income TaxExtract: .......could come in so far as the employee was concerned. The only return he could expect was a single payment on retirement. I am therefore of opinion that the receipt of the lump sum in question is not income. 24. It follows from the above that the first part of the first question must be answered in the negative and the second part in the affirmative.
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