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1994 (11) TMI 21 - HC - Income TaxExtract: .......ction 52(2) of the Act cannot be invoked. In view of the abovesaid decision of the Supreme Court, the order passed by the Tribunal in determining the fair market value as disclosed by the assessee at Rs. 1,35,000 appears to be in order. Accordingly, we answer both the questions referred to us in the affirmative and against the Department. No costs.
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