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1984 (2) TMI 156 - ITAT DELHI-DExtract: .......capital gains in the hands of the assessees stands deleted in toto since there is no transfer within the meaning of section 2(47), qua the capital contribution of the assessees as partners in the firm, Universal Book Stall, Delhi, and, qua the immovable property, 5-Ansari Road, Darya Ganj, New Delhi. All the three appeals succeed and stand allowed.
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