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1999 (12) TMI 861 - ITAT MUMBAIExtract: .......endees. 12. Taking into account the totality of the facts and circumstances of the case we are of the view that the revenue was justified in assessing the capital gain by invoking Explanation to section 2(47) of the Income-tax Act, 1961. No other ground of appeal has been argued before us. 13. In the result, the appeal of the assessee is dismissed.
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