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1988 (10) TMI 61 - ITAT BANGALOREExtract: .......en that even in respect of calves born in the dairy, capital gains can be levied. It is an asset which possesses the inherent quality of being available on the expenditure of money to a person seeking to acquire it. Therefore, we hold that the assessee is not entitled to any relief on this point also. 13. In the result, the appeal stands dismissed.
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