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    <title>1990 (8) TMI 185 - ITAT BOMBAY-D</title>
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    <description>The tribunal dismissed the appeal, affirming that the licence fees received should be taxed as income from other sources, not as business income or income from house property. The tribunal upheld the assessment by the ITO, allowing a 10% deduction for expenses.</description>
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      <description>The tribunal dismissed the appeal, affirming that the licence fees received should be taxed as income from other sources, not as business income or income from house property. The tribunal upheld the assessment by the ITO, allowing a 10% deduction for expenses.</description>
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