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2001 (3) TMI 58 - DELHI HIGH COURTExtract: .......ax proceedings, clearly shows that the trust deed was a valid one and that being the position there was a transfer in terms of section 2(xii) read with section 2(xxiv)(a) of the Act. In the above background, the question referred is answered in the affirmative, in favour of the Revenue and against the assessee. Reference is accordingly disposed of.
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