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2004 (5) TMI 522 - AT - Income TaxExtract: .......r levy of long-term capital gain tax. 6. Therefore the Assessing Officer is directed to exclude the amount of Rs. 2,51,250 from the revenue account and bring it under the long-term capital gain tax after giving the assessee the benefit of indexation and also that of special rate of tax. 7. In result this appeal is partly allowed. Order accordingly.
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