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1999 (5) TMI 87 - AT - Income TaxExtract: .......it by the vendors for recovery of such amount. Therefore, the assessee was the absolute owner of the sale proceeds. In view of these distinguishing features, the decision of the Supreme Court cannot be applied in the present case. 10. In view of the above discussion, the order of CIT (A) is upheld. The appeal of the assessee is therefore dismissed.
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