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Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
1,32,710/-. It was disclosed to be from business. The Assessing Officer has treated the total contribution received from shops Rs. 13,90,260/- (against which the assessee booked expenses amounting to Rs. 10,60,561/-) towards compensation for licence fees (as per profit and loss accounts) amounting to Rs. 13,90,260/-) to be rental income under