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2000 (3) TMI 20 - HC - Income Tax
Extract:
.......ductible. The Tribunal found that there was an acrimonious dispute between the father and the son and the said amount was paid to effect the transfer. Hence, the Tribunal ordered Rs. 8 lakhs to be deductible. We see no reason to interfere with this finding of fact. In this appeal no substantial question of law arises. Hence, the appeal is rejected.