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Sec. 48 of Income Tax Act, 1961—Capital gain- Where assessee was having substantial rights in property as tenant (sub-tenant) and it was not merely a licence holder, amount received on surrender of such tenancy/sub-tenancy rights would be taxable as capital gains. - YOGINI MOHIT SAHITA V/s ITO -  82 ITR (TRIB) 015 (ITAT-MUMBAI)