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1979 (11) TMI 65 - HC - Income TaxExtract: .......thin the definition of s. 17(3). For the reasons set out above, we hold that the sums of Rs. 9,500 and Rs. 5,000 are not assessable to tax in the hands of the two assessees. The first question is answered accordingly. The second question is answered in the affirmative and against the assessee. There will be no order as to costs in these references.
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