1979 (12) TMI 5

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Full Text of the Document

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....e is at the instance of the Revenue. The assessment year with which we are concerned is 1972-73. The question of law referred is : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the laga collections made by the assessee-firm is not income of the assessee ? " The assessee is a firm doing business in hill produce on commissi....