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2010 (5) TMI 663 - AT - Income TaxExtract: .......e the asssessee was a wholly-owned subsidiary of ATCL and, therefore, there was no taxable transfer of shares. The claim of the assessee in this regard in assessment year 1993-94 is directed to be accepted and the assessment in assessment year 1992-93 is held to be not correct and the additions deleted. Both the appeals of the assessee are allowed.
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