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1983 (4) TMI 95 - ITAT DELHI-DExtract: .......ion, the parties had verbally agreed that the title in the plot in question would stand transferred to the assessee. We, therefore, reject second contention of the assessee. In overall result, the assessee succeeds. He is found entitled to special deduction under section 80T. The ITO is directed to work out relief accordingly. 7. Appeal is allowed.
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