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2003 (11) TMI 292 - ITAT CHANDIGARH-AExtract: .......les are taken into account, there is no reason why computation of capital gains be not made in the hands of the minor child of the assessee after allowing exemption under section 54F of the Act. For all the above reasons, we agree with the view taken by the ld. CIT(A) and confirm his order. 23. In the result, the appeal of the revenue is dismissed.
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