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1984 (10) TMI 74 - AT - Income TaxExtract: .......of the state of affairs, legal and the factual, the income from the lease was assessable under the head Profits and gains from business or profession for all the years under appeal. This point is decided in favour of the assessee. 20 to 30. These paras are not reproduced here as they involve minor issues. 31. The departmental appeals are dismissed.
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