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2004 (8) TMI 63 - HC - Income TaxCapital gains - "Whether, Tribunal was right in holding that the provisions of section 52(2), are automatically attracted to a case where the difference in the market price and the apparent consideration was more than 15 per cent.?" - We direct the Tribunal to draw up a statement of the case and refer the aforementioned question of law for consideration by this court. The petition is, accordingly, allowed.
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