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1984 (9) TMI 107 - ITAT DELHI-BExtract: .......sfer. So in view of section 54 there is no capital gain on the sale of the property. The finding of the Commissioner (Appeals), to the contrary, is not correct. The addition in question is uncalled for and the same is deleted. 13. In view of the aforesaid decision other grounds of appeal become infructuous. 14. In the result, the appeal is allowed.
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