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1953 (6) TMI 3 - PUNJAB HIGH COURTExtract: .......y held them to be so. I would therefore answer the question in the affirmative, that is the amounts received by the assessee as empty bottle return security deposits were trading receipts and should be treated as such. The assessee will pay the costs of the Commissioner of Income-tax. Counsel's fee ₹ 1,000. Reference answered accordingly.
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