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1990 (8) TMI 411 - HC - Income TaxExtract: ....... capital receipt by way of salami or premium will be liable to tax as a capital gain in the hands of the assessee or not. The Tribunal will, therefore, deal with and dispose of the contention as to whether the receipt in question is chargeable to tax as a capital gain or not. There will be no order as to costs. Bhagabati Prasad Banerjee J.-I agree.
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