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2001 (8) TMI 77 - HC - Income TaxExtract: .......e taxed on capital gains on account of sale of his interest arising under the trust deed dated May 16, 1960, on the death of his mother, Shankuntalaben. The question is therefore answered in the negative, i.e., in favour of the assessee and against the Revenue, in both the references. The references thus stand disposed of with no order as to costs.
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