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1994 (3) TMI 35 - DELHI HIGH COURTExtract: .......ed as transfer in relation to capital assets. Such a definition of transfer cannot be applied when we look at section 53A of the Transfer of Property Act independently of the word transfer as defined in section 2(47) of the Act. No referable question of law, as formulated, arises for consideration. Accordingly, this petition fails and is dismissed.
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