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2002 (1) TMI 1260 - AT - Income TaxExtract: .......would be adopted at the figure as disclosed by the assessee for the purposes of computation of capital gain. 11. With regard to levy of interest under sections 234B and 234C, ld. Counsel submitted that these grounds may be treated as consequential in nature. We hold accordingly. 12. In the result, the appeal of the assessee is disposed of as above.
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