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1996 (2) TMI 46 - HC - Income TaxExtract: .......there had been no transfer of land within the meaning of section 2(14) read with sections 45 and 47 of the Income-tax Act. Thus, the Tribunal is right in coming to the conclusion that no referable question of law arose. We find no illegality in the order of the Tribunal. The income-tax case is, therefore, dismissed at the stage of admission itself.
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