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1990 (3) TMI 119 - ITAT DELHI-EExtract: .......ion 86 had to be attracted to the facts and it is clear that section 86 would not be applicable on the facts of the case. Therefore, the income cannot also be taken into account for rate purposes. 12. The assessee s contentions are, therefore, accepted and the inclusion of the income from Sikkim Lotteries would be deleted. 13. The appeal is allowed
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