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2000 (10) TMI 23 - MADRAS HIGH COURTExtract: .......ermined by the court in accordance with the provisions of the Act, the document is required to be registered by the registering authority without reference to Chapter XX-C of the Income-tax Act. The learned single judge (see 1991 192 ITR 391(Mad) has rightly held that Chapter XX-C of the Act is inapplicable to court sales. Writ appeal is dismissed.
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