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1992 (6) TMI 21 - HC - Income TaxExtract: .......bber trees were sold, no question of capital gain arises. We decline to answer the only question referred to this court at the instance of the assessee. The references are disposed of as above. A copy of this judgment under the seal of this court and the signature o the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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