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1992 (6) TMI 25 - HC - Income TaxExtract: .......ainly exigible for the levy of the said capital gains tax. We answer question No. 3 in the affirmative, against the assessee and in favour of the Revenue. The references are answered as above. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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