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1988 (2) TMI 87 - AT - Income TaxExtract: .......laimed to be falling within taxable income. Such being the facts of the present cases we are of the opinion that the principles laid down by the Supreme Court in the case of Raghava Reddi were clearly applicable here too and were rightly applied by the learned ITO. 21. In the result, we find no force in the present appeals and dismiss them as such.
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