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1996 (7) TMI 58 - HC - Income TaxExtract: ....... of the case (admittedly, possession has been handed over) and also in view of section 2(47)(v) of the Income-tax Act, 1961, the Tribunal is right in law in holding that in law there is no transfer under the impugned agreement and, therefore, the levy of capital gains on the same cannot be sustained ? The original petition stands disposed as above.
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