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1991 (7) TMI 129 - AT - Income TaxExtract: ....... amount has not been accounted for as receipt in the books relating to the year of account and, on the other hand, papers filed indicate that the amount was received in 1985 and its taxation in the year under appeal as revenue receipt is not only arbitrary but also incorrect. The same is, therefore, directed to be deleted. 14. The appeal is allowed
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