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1971 (9) TMI 25 - SC - Income TaxWhether Tribunal acted rightly in holding that the sum of Rs. 64,020 was not assessable as income of the assessee - held that the amount of the consideration not received by the assessee but which the purchasers agreed to pay in future and for which lands were mortgaged by them in favour of the assessee, could not be considered to be revenue receipts for the assessment periods, and the assessee was liable to be taxed only on the actual realisations in cash
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