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1975 (9) TMI 48 - HC - Income TaxExtract: .......e was no sale of the Crown Flour Mills by M/s. Meatles Ltd. in favour of the assessee-company herein within the meaning of section 10(2)(vii) of the Act. The question referred to us by the Tribunal is, therefore, answered in the negative, i.e., in favour of the revenue and against the assessee-company. There shall be, however, no order as to costs.
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