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1982 (5) TMI 96 - ITAT DELHI-AExtract: .......le to tax, in their hands (paragraph 117). (6) The previous year in which such capital gains could be brought to tax is the financial year as the assessee has not opted for any other previous year in respect of this source of income (paragraphs 118 to 121). (7) Hence such capital gains are not liable to tax for the asst. yr.1977-78 (paragraph 122).
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