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2003 (8) TMI 188 - AT - Income TaxExtract: .......g to tax the entire membership fee collected to tax in the year under appeal. We accordingly set aside the impugned orders of the Revenue authorities on this aspect and direct the Assessing Officer to modify the assessment accordingly. 52. In the result, assessee s appeal, ITA No. 136/Hyd/99 is dismissed, and appeal, ITA No. 244/Hyd./03 is allowed.
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