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1981 (3) TMI 269 - AT - Income TaxExtract: .......or is proved, we find no possibility of treating the value of the machine received to be on revenue account. We, therefore, hold that the view taken by the Commissioner (Appeals) is not correct and we reverse it. 5. This para not being relevant for the issue in the synopsis, has not been reproduced here. In the result, the appeal is partly allowed.
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