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1980 (9) TMI 149 - ITAT MADRAS-BExtract: .......ds in a later year. We hold that it has to be considered an actionable claim, and, therefore, a movable property to the brought to tax. Hence the appeal on this point partly succeeds and the appellant is entitled to a relief of Rs. 26,700. 10. In the result, the appeal is partly allowed on the lines indicated in the immediately preceding paragraph.
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