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1985 (1) TMI 111 - AT - Income TaxExtract: .......ains is exempt under section 54. The contention of the assessee that the amount worked out under section 54 should be treated as part of the gross total income for the purpose of working out the deduction under section 80T cannot, therefore, be accepted. The appeal of the assessee has, therefore, to fail. 11. In the result, the appeal is dismissed.
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