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2012 (1) TMI 379 - AT - Income TaxExtract: ....... to April 1, 2003, when Parliament stepped in to specifically tax such receipts, the payment was in the nature of a capital receipt.” 4.1. Respectfully following the view taken by the Hon’ble Apex Court, we hereby affirm the findings of ld.CIT(A) and dismiss this ground of the Revenue. 5. In the result, Revenue’s appeal dismissed.
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