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    <title>Appellants must pay capital gains tax on property sale, even if company and firm taxed for unexplained cash credits.</title>
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    <description>Capital Gain - The mere fact that the company and the firm were subjected to tax, on additions made for unexplained cash credits, would not absolve the appellants herein of their liability to pay tax on capital gains on the consideration received on the sale of the subject property. - HC</description>
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      <title>Appellants must pay capital gains tax on property sale, even if company and firm taxed for unexplained cash credits.</title>
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      <description>Capital Gain - The mere fact that the company and the firm were subjected to tax, on additions made for unexplained cash credits, would not absolve the appellants herein of their liability to pay tax on capital gains on the consideration received on the sale of the subject property. - HC</description>
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