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2011 (8) TMI 1340 - AT - Income TaxExtract: .......mium, is a capital receipt and cannot be brought to tax. As already held, the addition is not warranted under section 68 of the Act. Hence, we uphold the order of the first appellate authority and dismiss this ground raised by the Revenue. 14. In the result, Revenue’s appeal is dismissed. Order pronounced in the open Court on 30th August 2011
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