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1984 (4) TMI 50 - HC - Income TaxExtract: ....... pay the shareholders certain sums and to discharge that liability some property belonging to the company, which is a going concern, is transferred to the shareholders. We have to, therefore, answer the questions referred in the negative and in favour of the Revenue. The Revenue will get the costs from the assessee. Counsel s fee Rs. 500 (one set).
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