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1976 (7) TMI 77 - ITAT DELHI-BExtract: .......profit under s. 10(2)(vii) of the Act, 1922 should be taxed as such in the relevant year. We therefore, cancel the order of the Addl. Commissioner. In the view we have taken, it is not necessary for us to give our decision on the other ground as to whether service by affixture on 21st Feb., 1974 was in order. 8. In the result the appeal is allowed.
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