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1986 (10) TMI 5 - HC - Income Tax

  1. 1993 (2) TMI 133 - AT
The applicant sought a reference under section 26(3) of the Gift-tax Act regarding a capital gains tax issue. The Income-tax Appellate Tribunal declined to make a reference, citing that capital gains and gift tax could not be levied on the same transaction. The application was dismissed by the High Court.

 

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