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1996 (5) TMI 66 - GAUHATI HIGH COURTExtract: ....... the deed was defective. As there was no defect, the question of rectification under the provisions of section 185 of the Income-tax Act does not arise. However, we feel that in an appropriate case such defects can be cured. In view of the above, questions Nos. 1 and 2 are answered in the negative, against the Revenue and in favour of the assessee.
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