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    <title>2002 (10) TMI 226 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to treat the income from the sale of land as capital gains and deleting the addition made on account of the sale of jewellery.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to treat the income from the sale of land as capital gains and deleting the addition made on account of the sale of jewellery.</description>
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