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1959 (6) TMI 26 - HC - Income TaxExtract: .......r failing to carry out a contract to purchase a property be regarded as a loss arising from sale, exchange, relinquishment or transfer of a capital asset within the meaning of section 2(4A) of the Income-tax Act. We, therefore, answer the question in the negative. The assessee to pay the costs of the Commissioner. Question answered in the negative.
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