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1975 (7) TMI 18 - HC - Income TaxExtract: .......pts or as capital gains as contended on behalf of the revenue before us, including the question as to whether the transfer of mining rights is a transfer of capital asset and as such cannot be brought to tax as contended on behalf of the assessee before us. In the facts and circumstances of the case, we make no order as to costs. PYNE J.---I agree.
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