2002 (8) TMI 856

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.... "Whether, on the facts and in the circumstances of the case, the gross sales proceeds with reference to sale of shares held by the assessee in Anglo French Textiles Ltd. and Best & Co. (Pondicherry) (P.) Ltd., are to be taken into consideration for computing capital gains ?" 2. When the matter came before us initially, we found that the assessee was not on record as probably he was no....