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2001 (1) TMI 220 - AT - Income TaxExtract: .......recedent, there being no change in the facts and circumstances of the case, we hold that receipts on surrender of tenancy rights are exempt from taxation. Accordingly, the addition of Rs. 6,83,017 is deleted. 18. The grounds at Sr. No. 5 and 6 are general in nature and do not require any adjudication. 19. In the result the appeal is partly allowed.
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