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1997 (5) TMI 80 - AT - Income TaxExtract: .......i.e., prior to introduction of sub-section (3) to section 45 which came into with effect form 1-4-1988. In the circumstances and on the facts as placed before us we are of the considered view that no case has been made out by the revenue to charge capital gain and accordingly the addition made stands deleted. 6. In the result, the appeal is allowed
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