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1984 (11) TMI 52 - HC - Income TaxExtract: .......974, Rs. 14,560 was assessable in the hands of the assessee under the head Capital gains and I further hold that in Tax Case No. 12 of 1974, on the facts and in the circumstances of that case, Rs. 30,900 was assessable in the hands of the assessee under the head Capital gains . Hearing fee is assessed at Rs. 100 only. LALIT MOHAN SHARMA-J.-I agree.
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