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In the result, ITA No. 110/Gau/2020 is allowed and ITA No
Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]
44,929/-. We observe from the rival contentions and records available before us that the status of the assessee as Schedule Tribe and claim u/s. 10(26) is not disputed. We have also observed that the assessee has earned the income from sale of medicines from proprietary concerns M/s. Sara Drug House and from contractual receipts from Gollo Enterprises