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1987 (3) TMI 167 - AT - Income TaxExtract: .......al took the view that in a case of an assessee who won first prize in All India Competition by answering all questions correctly was held not to be income under section 2(24)(ix) of IT Act. Having regard to these decisions which we respectfully follow we are of the opinion that there is no merit in the departmental appeal and hence it is dismissed.
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