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2013 (4) TMI 801 - AT - Income TaxAddition u/s 40(a)(ia) - Held that:- Provisions of Section 40(a) (ia) have been held to be not applicable. See ITO Versus Finian Estates Developers (P) Ltd. [2012 (6) TMI 705 - ITAT, Delhi ]- Assessee having appointed a consolidator to acquire land who, as per the terms of MOU, agreed to assign its right to purchase the land in favour of the assessee
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