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1980 (6) TMI 8 - CALCUTTA HIGH COURT
Extract:
....... help us much. We, therefore, answer the question as reframed by saying that the receipt of inch money cannot be considered to be capital gains in terms of s. 45 of the Act. The question as reframed is answered in favour of the assessee. In the facts and circumstances of the case, there will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.