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1986 (8) TMI 105 - AT - Income TaxExtract: ....... the heads of income other than capital gains as laid down under sub-section (3) of section 71 instead of against the long-term capital gains as provided by clause (i) of sub-section (2) of section 70, the assessee s claim was justified and was rightly allowed by the AAC. 6. The appeal filed by the revenue, therefore, fails and is hereby dismissed.
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