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2005 (12) TMI 216 - AT - Income TaxExtract: ....... both the cases by the respective assessees. 23. Taking the totality of facts and circumstances of this case into consideration, I/we hold that the CIT(A) was not justified to hold that the transport subsidy received by the assessee is a capital receipt. The order of the CIT(A) in this regard is set aside and that of the Assessing Officer restored.
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