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1985 (9) TMI 71 - HC - Income TaxExtract: ....... reliance is placed can be of any assistance to the assessee. For the above reasons, we answer the second question in the negative, that is, against the assessee and in favour of the Revenue. In view of this answer, the matter will go back to the Tribunal for a decision regarding the computation of capital gains. There will be no order as to costs.
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