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1983 (9) TMI 32 - HC - Income TaxExtract: .......i). Thus, we are inclined to agree with the view of the Tribunal that the expression transfer occurring in sub-s. (2) of s. 84 cannot be understood in a limited sense. In this view of the matter, we answer both the questions in the affirmative and against the assessee. The assessee will pay the costs of the Revenue. Counsel s fee Rs. 500 (one set).
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