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1980 (6) TMI 12 - HC - Income TaxExtract: .......ransfer which attracted the provisions of s. 45 of the I.T. Act, 1961. For the reasons mentioned aforesaid, we are of the opinion that the question referred to us must be answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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