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1995 (5) TMI 44 - AT - Income TaxExtract: .......nus Rs. Y ------------------------- Capital gains say Rs. Z ------------------------- The ITO shall ascertain the market value of 3,500 original shares as on 1-1-1964 and recompute the income by way of capital gains on the lines shown above. The assessee shall be heard in the matter. 17. The appeal by the assessee stands allowed as mentioned above.
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