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    <description>The Tribunal concluded that capital gains for the assessment years 1974-75 and 1978-79 in respect of the destroyed aircraft and machinery were properly brought to tax. The appeals were partly allowed, affirming the department&#039;s position on the capital gains issue.</description>
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      <description>The Tribunal concluded that capital gains for the assessment years 1974-75 and 1978-79 in respect of the destroyed aircraft and machinery were properly brought to tax. The appeals were partly allowed, affirming the department&#039;s position on the capital gains issue.</description>
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