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1991 (3) TMI 53 - ALLAHABAD HIGH COURTExtract: ....... co-owners, his position cannot be different. We agree with him and that is also the view of the Tribunal. Accordingly, we answer question No. 1 to the effect that the lease rent received by the official receiver is assessable under the head Other sources and not under the head Profits and gains of business. Reference ordered accordingly. No costs.
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