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2000 (4) TMI 155 - ITAT JAIPURExtract: .......e effective from the transactions which took place only from 1st April. 1988. In view of the above facts and decision, we are of the view that the assessee is not liable to charge capital gains for the year under consideration and we decline to interfere in the order of the CIT(A). 7. In the result, the appeal filed by the Revenue stands dismissed.
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