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1982 (10) TMI 81 - ITAT DELHI-AExtract: .......ere is a charge on the profit making apparatus for the payment of the said amount. The said amount cannot, therefore, be added to the total income of the assessee as its income as held by the ITO. The order of the Commissioner (Appeals) in this behalf is, therefore, upheld. 13. In the result, the appeal by the revenue fails and is hereby dismissed.
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