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1996 (11) TMI 54 - HC - Income Tax

  1. 2001 (11) TMI 254 - AT
The High Court dismissed the appeals against the orders of the Income-tax Appellate Tribunals, stating that Circular No. 455 applies to cases where property value is under Rs. 5 lakhs. The court upheld previous decisions on this matter and ruled in favor of the respondents.

 

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