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1981 (8) TMI 127 - AT - Income TaxExtract: .......ound before the AAC that the receipt was capital in nature, it appears that it was not pressed and is not raised before us either. Therefore, we confine ourselves to the question of deduction under section 80TT, on the undisputed basis that the amount is taxable as income. We, therefore, confirm his order. 4. In the result, the appeal is dismissed.
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