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1979 (9) TMI 1 - SC - Income Tax
Whether the distribution of assets of a firm consequent on its dissolution amounts to a transfer of assets within the meaning of the expression " otherwise transferred" occurring in s. 34(3)(b) of the I.T. Act, 1961, having regard to the definition of " transfer " in s. 2(47) of the Act - held that s. 34(3)(b) of the Act was not applicable
