1990 (7) TMI 30

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....e Tax<br>Capital Gains<br>Judge(s) : RATNAM., ABDUL HADI JUDGMENT The judgment of the court was delivered by RATNAM J.-In this tax case reference under section 256(1) of the Income-tax Act, 1961, ....

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....sioner, in the course of his order, has stated that there is no evidence made available by the Revenue to establish that a higher value had been received by the assessee in respect of the sale of the ....