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1987 (5) TMI 62 - AT - Income TaxExtract: .......ould be accepted. In this view of the matter, we set aside the orders of the authorities below and direct the ITO to set off the capital loss of Rs. 15,318 against the capital gain from land and building amounting to Rs. 4,51,593 instead of that from other assets amounting to Rs. 32,970 as done by him. 8. As a result, the appeal is allowed in part.
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