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2008 (12) TMI 434 - AT - Income TaxExtract: ........ It is ordered accordingly. 9. The next issue in this appeal relates to disallowance of stamp duty in computing capital gains. It is well-known legal position that stamp duty spent by the purchaser will go to add to the cost of the land. Therefore, the disallowance made is hereby deleted. In the result, the appeal filed by the assessee is allowed.
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