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1988 (6) TMI 31 - GAUHATI HIGH COURTExtract: .......f the Income-tax Act, was incompetent to disturb what was essentially a finding of fact recorded by the Tribunal and arrive at another finding . On the question that is referred, we hold in the affirmative, that the land in question is a capital asset within the meaning of section 2 (4A), in favour of the Revenue and against the assessee. No costs.
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