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1985 (4) TMI 9 - PATNA HIGH COURTExtract: .......exclusion of a sum of Rs. 33,750 taxed under the head Capital gains from the total income of the assessee by the Tribunal is legal and proper within the meaning of section 45 of the Income-tax Act, 1961. The question is accordingly answered in favour of the assessee and against the Revenue. There will be no order as to costs. UDAY SINHA J.-I agree.
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