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2010 (12) TMI 1324 - AT - Income TaxExtract: ....... No.149 Luz Church Road, Mylapore, Chennai. No capital gains could have been assessed in these years. 10. In the result, we are of the opinion that assessee has to succeed in both the appeals. Addition made under the head capital gains for both the years are quashed. Appeals of the assessee are allowed. Order pronounced in open Court on 16-12-2010.
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