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2002 (10) TMI 41 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that a sum of Rs. 1,16,308 should be brought to tax as capital gains in the hands of the assessee, even though according to the assesses the transaction took place prior to the Taxation Laws (Amendment) Act which introduced section 45(2) of the Income-tax Act, 1961 ?" - The question referred to us is, therefore, answered against the assessee and in favour of the Revenue.
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