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1976 (11) TMI 9 - HC - Income TaxExtract: ....... s case, AIR 1961 SC 1747, that the completion of sale takes effect on the date of its registration. We are fortified in our view by the decision of the Delhi High Court in Mahavir Metal Works P. Ltd. v. Union of India 1974 95 ITR 197. We, therefore, see no substance in this appeal. It is, accordingly, dismissed with costs. Advocate s fees Rs. 250.
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