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2001 (3) TMI 81 - HC - Income TaxExtract: .......t is not a must in the context of section 22 of the Income-tax Act, we hold that non-registration of transfer documents is immaterial for the purpose of invoking the provision of section 22 of the Income-tax Act. Hence, we find that no substantial question of law arises in the present appeal and as such, the appeal is dismissed at the motion stage.
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