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2001 (9) TMI 250 - AT - Income TaxExtract: .......ext of capital gains under Chapter-IVE, it has to be inferred that second proviso to section 48 has no role to play in the ascertainment of capital gains in the context of section 45(6). I accordingly, set aside the order of the CIT(A) on this aspect, and restore that of the Assessing Officer. 13. In the result, Revenue s appeal is allowed in part.
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