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Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread