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1990 (11) TMI 412 - HC - Income TaxExtract: .......icipation in the capital structure of the new company. 16. In our view, on these facts the Tribunal was justified in holding that the provisions of section 92 have no application. 17. For the reasons aforesaid, the second question in this reference is answered in the affirmative and in favour of the assessee. 18. There will be no order as to costs.
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