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    <title>Assessee Contends Relinquished Disputed Rights Shouldn&#039;t Be Taxed as Capital Gains Due to No Acquisition Cost.</title>
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    <description>Capital gains - Considering the arguments of the assessee that relinquishment of disputed right cannot taxed since the said rights have no cost of acquisition, it is appropriate to admit the additional ground. - AT</description>
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      <description>Capital gains - Considering the arguments of the assessee that relinquishment of disputed right cannot taxed since the said rights have no cost of acquisition, it is appropriate to admit the additional ground. - AT</description>
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