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1983 (9) TMI 129 - AT - Income TaxExtract: .......Officer will have to consider whether in the present case there has been a transfer of a capital asset and whether such transfer, if any, has resulted in a capital gain as understood in the Act. For this purpose, therefore, the matter will go back to the Assessing Officer. 40. to 50. These paras are not reproduced here as they involve minor issues.
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