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2004 (2) TMI 722 - AT - Income TaxExtract: .......CIT 238 ITR 89 (AT). In our opinion, since the receipt is capital per se, there is no justification to bring to tax the receipt as a revenue receipt. It could have been charged to tax only under the head capital gains as held by us above. We, therefore, reject the contention of the revenue. 11. In the result, the appeal of the revenue is dismissed.
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