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2011 (2) TMI 441 - AAR - Income TaxDTAA - mode of computation of long term capital gains - denial of benefit of indexation in case of non resident - Held that:- The denial of the benefit of the second proviso to section 48 of the Act to the applicant, a non-resident assessee while computing capital gains arising from the sale of shares of TGI would not amount to discriminatory treatment in terms of article 24 of the DTAA with Canada.
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