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1980 (6) TMI 51 - ITAT BOMBAY-DExtract: .......iew. We, therefore, hold that the Dept. has not been able to establish that there has been an under-statement of actual consideration in the present case. In view of this, the provisions of s. 52(2) could not be applied. We, therefore, direct the ITO to recompute capital gains without applying the provisions of s. 52(2). 7. The appeals are allowed.
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