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1982 (6) TMI 108 - AT - Income TaxExtract: ....... not the actual consideration. It is, therefore, not necessary to go into the question at this stage. We hold that the order of the Tribunal suffers from an apparent error of law in upholding the levy of capital gains tax and allowing the departmental appeal. We, therefore, allow this miscellaneous petition, recall the order and dismiss the appeal.
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