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1979 (9) TMI 5 - SC - Income TaxAssessee took a lease of the extensive zamindari and also took an assignment of movables - sub-lease was granted - taxability of certain amounts received by the assessee company as salami and premia and also compensations for lands compulsarily acquired - whether those amounts represented business income or receipts of a capital nature - assessee had dealt with the lease hold interests in the property as a land owner and therefore the receipts were of a capital nature
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