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2000 (11) TMI 82 - HC - Income TaxExtract: ....... conditions provided in section 11(1A), as a fixed term deposit is a capital asset. That being the position, the Commissioner of Income-tax (Appeals) and the Tribunal were justified in their conclusions. We find no question of law, much less a substantial question of law, which needs to be adjudicated. The appeal, being without merit, is dismissed.
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