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2001 (10) TMI 28

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..... elhi Bench "D", Delhi (in short "the Tribunal"): "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding Sarvashri Sant Bir Singh, Shiv Bir Singh and Amar Bir Singh were co-owners of the properties at 6, Jor Bagh and C-27-28, South Extension, New Delhi, since 1974-75? (2) Whether the Tribunal was correct in holding that the capital gains aris .....

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