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2012 (3) TMI 643 - ITAT CHANDIGARHExtract: .......e cannot be subjected to capital gain tax even through as per provisions of section 54B its cost is taken at Nil. Accordingly addition of ₹ 18,03,522/- is deleted.” 4. Ground Nos. 2 and 3 are general in nature and do not need any specific adjudication. 5. In the result, appeal of the Revenue is dismissed. Order Pronounced on 07 .03.2012
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