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1993 (2) TMI 148 - AT - Income TaxExtract: .......the Indian Registration Act, 1877 read with section 2(47)(v) of the Act. 11. To sum up we hold that it was a case of long term capital gain. We, therefore, direct the ITO to treat it as such and give benefit of section 54F of the Act to the assessee according to law at the time of giving effect to this order. 12. In the result the appeal is allowed
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