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1993 (3) TMI 129 - AT - Income TaxExtract: .......essee was debarred from pursuing similar activity. In the circumstances there could be no doubt on the point that the amount received by the assessee for transfer of technical know-how did not represent revenue receipt and the CIT(A) was justified in deleting the addition. The ground raised by the Department is rejected. 9. The appeal is dismissed.
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