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1985 (9) TMI 115 - AT - Income TaxExtract: .......ibited by law and that in executing the documents to make an effective sale, he has contravened any law which would invalidate the sale altogether. The sale is complete and effective so far as the assessee is concerned. He was, therefore, rightly taxed on capital gains. We find no merit in the appeal which is dismissed. 10. The appeal is dismissed.
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