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1991 (1) TMI 195 - AT - Income TaxExtract: ....... of the above discussion, we hold that the revenue authorities were not unjustified in holding that a capital gain arose to the assessee on the sale of his shares by the creditor company. We thus see no error in the impugned order of the learned C.I.T.(A) so as to warrant any interference at our hands. This appeal thus has no merit and is dismissed
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