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1994 (3) TMI 5 - HC - Income TaxExtract: .......so far as these assessees are concerned) the position that in such type of cases there is no transfer of capital asset within the meaning of section 2(47) of the Income-tax Act. In the result, because of the peculiar facts, the question in all the references is left unanswered. The references stand disposed of accordingly with no order as to costs.
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