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1985 (3) TMI 30 - DELHI HIGH COURTExtract: .......oceedings were taken in this transaction, we have to say that this case is covered by Shiv Shankar Lal s case 1974 94 ITR 269 (Delhi) and there is also another case of a similar type, viz., CIT v. Avtar Mohan Singh 1982 136 ITR 645 (Delhi). Even assuming that this view of a deemed gift was not to apply, the case would be covered by Varghese s case.
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