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2013 (8) TMI 1113 - ITAT MUMBAIExtract: .......panies and, therefore, the provisions of Article 13 (5) (b) can not be applied in case of units. We agree with the findings of CIT(A) that provisions of Article 13(6) are applicable in case of units as per which the capital gain cannot be taxed in India. The order of CIT(A) is accordingly upheld. 8. In the result appeal of the revenue is dismissed.
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