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1997 (4) TMI 27 - HC - Income TaxExtract: .......issued by the company. Under these circumstances, the Appellate Tribunal, therefore, was right in holding that the shares in the name of Selva Saroja should be taken into consideration in the application of section 2(22)(e) of the Act. Accordingly, we answer the question of law referred to us against the Revenue. There will be no order as to costs.
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