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1981 (12) TMI 54 - ITAT CALCUTTA-AExtract: .......umption arising thereunder has been rebutted in this case. We may once again repeat that according to us, the fair market value cannot be said to have exceeded 15 per cent of the apparent consideration and, therefore resort to s. 269(2)has no place. In the result, the orders of acquisition in both the cases are quashed. 13. The appeals are allowed.
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