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1983 (4) TMI 30 - HC - Income TaxExtract: .......tment. In view of the above finding, the case is remanded to the Income-tax Appellate Tribunal to make apportionment of the capital gains arising out of the sale of the shares as well as the price for the delegation of power and for computing them afresh after deducting certain allowances admissible under the Act. NAGENDRA PRASAD SINGH, J.-I agree.
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