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1983 (3) TMI 121 - ITAT HYDERABAD-BExtract: .......case. It is in the light of this principle that the cost has to be ascertained. We consider it expedient to remit the matter back to the ITO to work out the cost and ascertain the profits on the basis of the principles for ascertaining the cost of acquisition of right shares stated in this paragraph. 6. In the result, the appeal is allowed in part.
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