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1978 (2) TMI 17 - HC - Income TaxExtract: .......f the G.T. Act, 1958, but is meant to cover a transaction as understood generally and in the light of the Transfer of Property Act, 1882. In that view of the matter, the question must be answered in the negative and in favour of the revenue. In the facts and circumstances of this case, there will, however, be no order as to costs. GUHA J.--I agree.
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