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2006 (3) TMI 549 - AT - Income TaxExtract: .......as not been allowed to such shops which are sharing roof and floor of the shops sold. Hence, it is held that section 50 is applicable and the assessee is not liable for capital gain in respect of shops sold. In the result, the appeal is allowed. ------------------------- In favour of assessee. 1. 46 Taxman 315. 2. 124 Taxman 641. 3.. 27 Taxman 229.
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