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1980 (7) TMI 17 - MADRAS HIGH COURTExtract: .......1971-72. It follows that the entirety of the consideration named in the agreement of sale, must be regarded as forming the full value of the consideration for the said sale. In this view, we answer both the questions referred to us in the affirmative and against the assessee. The assessee shall pay the costs to the Revenue. Advocate s fees Rs. 500.
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