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1993 (7) TMI 124 - AT - Income TaxExtract: .......at the capital gains in question is not chargeable to tax in the year 1980-81, we do not think it necessary to decide ground No. 3 because the appeal succeeds on Ground No. 2 alone. 13. In the result, the appeal is allowed and the orders of the Revenue authorities bringing the sum of Rs. 82,310 to tax as capital gains, are to that extent cancelled.
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