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2008 (5) TMI 658 - AT - Income TaxExtract: .......de by the learned CIT under s. 263 on the claim of capital gain of ₹ 61,374 is set aside and the order of the AO is sustained. Thus ground Nos. 1 to 4 of the assessee are allowed. The ground No. 5 of the assessee is general in nature which needs no adjudication by us. In the result the appeal of the assessee in ITA No. 304/Jp/2008 is allowed.
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