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1987 (5) TMI 46 - ITAT ALLAHABAD-BExtract: .......we fail to understand as to how the amount of the grants can be considered to be the income of the assessee. These receipts are not of income nature. We hence set aside the order of the CIT(A) on this behalf. We vacate the enhancement of Rs. 63,84,529 as made by the CIT(A). 12 to 16. These paras are not reproduced here as they involve minor issues.
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