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1974 (1) TMI 31 - ITAT HYDERABAD-BExtract: ........ The provisions of s. 52(2), therefore, have no application here. 13. For the above reasons, we set aside the order of the AAC and hold that the capital gain declared by the assessee in the return on the transfer of 12,724 equity shares of K.C.P. Ltd. was correctly computed and the same should be accepted. 14. In the result, the appeal is allowed.
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