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2001 (2) TMI 274 - AT - Income TaxExtract: .......he matter, we may mention that the CIT(A) referred only to capital loss and not the loss under the head capital gains . Both the parties before us, however, interpreted the order of the CIT(A) as allowing the claim of the assessee under the head capital gains and this is how we also proceeded in this order. 10. In the result, the appeal is allowed.
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