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2004 (8) TMI 621 - ITAT MUMBAIExtract: .......uestion is exigible to tax under section 45 read with section 49(1)(iii)( d). The cost of acquisition required to be adopted under section 49 has therefore to be calculated and adopted by the Assessing Officer. Ground No. 2 taken by the Department is therefore dismissed. 21. In view of the aforesaid, the appeal filed by the department is dismissed.
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