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1983 (12) TMI 3 - ANDHRA PRADESH HIGH COURTExtract: .......68-69. Since we took the view that the transaction is not an adventure in the nature of trade, the question of assessment does not arise. Having regard to the above discussion, the answer to the question is that the excess amount of Rs. 2,08,739 is not income from business. It is answered against the Revenue and in favour of the assessee. No costs.
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