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1997 (1) TMI 139 - AT - Income TaxExtract: .......permission by the Stock Exchanges etc. were all made after 31-3-1992 only. Therefore, we hold that the Assessing Officer was not at all justified in bringing Rs. 1,83,31,363 as taxable under the head Other sources in the assessment year 1992-93. Accordingly, we set aside the assessment order dated 10-1-1996. 9. In the result, the appeal is allowed.
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