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1982 (1) TMI 32 - HC - Income TaxExtract: .......s understood in business parlance with a view to obtain any profit. It necessarily follows that cl. (h) of sub-s. (2) of s. 13 is equally not attracted. We agree with the findings entered by the Tribunal. We, therefore, answer the question in the affirmative and against the Revenue. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
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