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1978 (7) TMI 92 - HC - Income TaxExtract: .......payment of the lump sum paid or adjustment of the said lump sum against rent. There is nothing on record to show that the premium or salami paid had any characteristic of rent. For the reasons stated above we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. C. K. BANERJI J.--I agree.
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