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1991 (5) TMI 34 - HC - Income TaxExtract: .......for the first time must be treated as a self-generated asset, the consideration for the sale of which is not amenable to capital gains tax. We, accordingly, answer all the questions referred in the affirmative, in favour of the assessee and against the Revenue. This reference is disposed of accordingly. There will, however, be no order as to costs.
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