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2003 (3) TMI 43 - HC - Income TaxProfit from sale of plot – Held that assessee was entitled to the benefit on the head of capital gain and not liable to be assessed under the head of speculative trade or business - Tribunal has rightly concluded that the assessee was entitled to be assessed under the head of capital gain and not under the head of profit arising from adventure - in view of our preceding analysis, we do not find any merit in the appeal and the same stands dismissed
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