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1934 (7) TMI 12 - HC - Income TaxExtract: .......ularly an ordinary cultivator, considers that the safest way to make quite sure that he can be under no further liability is to insist upon a nominal purchase price being entered in the sale-deed, which is equal to the total amount which he is liable to pay, to put an end to his liability on the mortgage debt. BA U, J.--I agree. Reference answered.
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