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1992 (9) TMI 114 - ITAT CALCUTTAExtract: .......se under registered deeds as in the present case. I, therefore, respectfully follow the three decisions referred to above and hold that the sum of Rs. 50,000 received by the assessee as premium or salami is a capital receipt which is not liable to tax. Accordingly, I delete the addition of Rs. 50,000. 28. In the result, the appeal is partly allowed
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