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1997 (4) TMI 54 - HC - Income TaxExtract: .......r sections 4, 6 and 17 of the Act of 1894 were issued. For the reasons stated above, it is held that the Tribunal was not right in taking the view that the capital gains in the present case arose in the assessment year 1971-72 instead of 1972-73. Accordingly, the question referred to us is answered in favour of the Revenue and against the assessee.
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