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1984 (1) TMI 90 - ITAT BOMBAY-AExtract: .......accept that the contract of sale herein did not refer to a capital asset involving any rights in buildings or lands. Accordingly, we hold that the capital assets in this case amounts to a right in the office premises, i.e., buildings, and, therefore, covered by clause (i) of sub-section (b) of section 80T. 5. In the result, the appeal is dismissed.
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