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In the result appeal filed by assessee in ITA no
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
32,25,290 Loans 4 Others receipts K 6,65,61,591 The above detail show that the incomes in the form of realization from allotted property, interest from bank, interest from allotees and scheme loan and other receipts are received from different parties on commercial lines. The provisions of s. 2(15) of IT Act which have been amended