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Determination of capital gains - deduction u/s 48 - sale proceeds to clear the mortgage debt - cost of acquisition - no deduction can be claimed under Section 48 of the Act even if the said amount had been utilised for repayment of the loan extended by the bank to the company and the firm. - HC

Income Tax - Determination of capital gains - deduction u/s 48 - sale proceeds, to clear the mortgage debt - cost of acquisition - no deduction can be claimed under Section 48 of the Act, even if the .....

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