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1984 (11) TMI 6 - ANDHRA PRADESH HIGH COURTExtract: .......velopment rebate cannot be rejected. We may state here that we express no opinion on the question whether there is a transfer when an individual throws his property into the common stock of the partnership. We would like to reserve it for another occasion. Accordingly, we answer this question in the negative and in favour of the assessee. No costs.
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