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1981 (8) TMI 147 - AT - Income TaxExtract: .......peal of the revenue that relief under section 89 should not have been granted. We, therefore, set aside the orders of the authorities below and direct the ITO to recompute the total income after excluding the amount of Rs. 12,823 which is a capital receipt and not income. 5. In the result, the cross objection is allowed and the appeal is dismissed.
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