1998 (1) TMI 45

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....he Revenue, arising out of the assessment years 1982-83 and 1983-84, seeking the opinion of the High Court on the following question of law : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that cash compensatory support which was declared by the assessee as a trading receipt, was not taxable by following the decision ....