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1983 (11) TMI 121 - AT - Income TaxExtract: .......ngth. In view of what we have discussed above, we would hold that the silver utensils held by the assessee were capital assets and accordingly assessment of capital gains tax on sale of the portion of the same was just and proper. Accordingly, we uphold the order of the Commissioner (Appeals) on this point. . In the result, the appeal is dismissed.
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