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1982 (7) TMI 214 - AT - Income TaxExtract: .......fer of land is a long term capital gain, the gain from the transfer of the building is a short-term gain? Unless all these questions are answered by the authority invoking s. 263 and a definite finding given that the order of the ITO is erroneous, it cannot be modified. In the circumstances, we set aside the order of the CIT. The appeal is allowed.
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