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1994 (9) TMI 114 - AT - Income TaxExtract: .......is view has been affirmed by the Calcutta High Court in the case of CIT v. Apsara Co-operative Housing Society Ltd. 1993 204 ITR 662. 29. We, therefore, direct that receipts on account of non-occupancy charges, transfer fees and premium on transfer be deleted from total income on the principle of mutuality. 30. In the result, the appeal is allowed.
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