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1980 (11) TMI 84 - ITAT JAIPURExtract: .......ing the departmental appeal, the Tribunal held that all the above items were used as furniture and held for personal use by the assessee or the members of his family within the meaning of s. 2(14)(ii) of the IT Act and, therefore, no capital gain was chargeable thereon. In our opinion, this is purely a finding of fact and no question of law arises.
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