2007 (8) TMI 772

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....me-tax Appellate Tribunal, Delhi Bench 'C' in ITA No. 4327/D/2004 for the assessment year 2001-02. 2. The question that the revenue seeks to urge in this case is whether the sale of an industrial shed by the assessee resulted in a short-term capital gain or a long-term capital gain. The assessee was issued an allotment letter in respect of an industrial shed by DSIDC. This was sometime in 1994.....