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    <title>1993 (2) TMI 49 - KERALA High Court</title>
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    <description>The court allowed the original petition, quashed the earlier assessment orders, and directed separate assessments for the petitioner and his brother regarding capital gains from property sales in 1980. The rectification and revisional orders were set aside, instructing individual assessment of capital gains for each brother for the year 1981-82. No costs were awarded.</description>
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    <pubDate>Tue, 09 Feb 1993 00:00:00 +0530</pubDate>
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      <description>The court allowed the original petition, quashed the earlier assessment orders, and directed separate assessments for the petitioner and his brother regarding capital gains from property sales in 1980. The rectification and revisional orders were set aside, instructing individual assessment of capital gains for each brother for the year 1981-82. No costs were awarded.</description>
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