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1992 (9) TMI 86 - HC - Income TaxExtract: .......nsferred by the sharer is his individual share. For the purpose of section 230A of the Income-tax Act, it is the value of the property of a person who makes a transfer which has to be considered. The same principle applies to section 269UC of the Act. For the reasons stated above, we see no ground to admit this appeal. It is, accordingly, rejected.
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