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    <title>1990 (9) TMI 11 - CALCUTTA High Court</title>
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    <description>The High Court declined to answer the questions in the reference regarding the interpretation of section 11(1A) of the Income-tax Act, 1961 in a case involving capital gains from the sale of gold. The matter was remanded to the Tribunal for rehearing, with directions to consider Circular No. F.180/54/72-IT(A1) and previous judgments. Parties were granted an opportunity to provide fresh evidence during the rehearing process.</description>
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