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1996 (11) TMI 23 - HC - Income TaxExtract: .......case and particularly in the view we have taken above. 6. Hence, the reference is answered in the affirmative by holding that the Tribunal was right in law in holding that the hiring of certain machinery from the sister concern will not amount to transfer as provided in s. 80J(4)(ii) of the IT Act, 1961, in the facts and circumstances of this case.
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