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1982 (6) TMI 109 - AT - Income TaxExtract: .......ancy right, or even the land owner s right as such, but the right, title and interest of the assessee in the land, the transfer is one of a capital asset in respect of which capital gains tax is exigible. We do not, therefore, find any merit in the contention of the assessee. We confirm the order of the AAC. In the result the appeals are dismissed.
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