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1988 (1) TMI 78 - ITAT CALCUTTA-EExtract: .......d as industrial or commercial profits of the assessee company. In our opinion, therefore, the aforesaid payment was rightly taxed in the hands of the assessee company. 25. In view of what has been said above, the appeal for the asst. yr. 1979-80, stands partly allowed to the extent indicated above. The appeal for the asst. yr. 1981-82 is dismissed.
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