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    <title>1987 (7) TMI 139 - ITAT BOMBAY-C</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to treat cash amounts in the business accounts as income from the construction and selling show-rooms business, rather than income from other sources. The Tribunal emphasized practical considerations and legal precedents in categorizing the income, affirming that the amounts were rightly assessed under the head of income from business or profession.</description>
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    <pubDate>Fri, 24 Jul 1987 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to treat cash amounts in the business accounts as income from the construction and selling show-rooms business, rather than income from other sources. The Tribunal emphasized practical considerations and legal precedents in categorizing the income, affirming that the amounts were rightly assessed under the head of income from business or profession.</description>
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