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1996 (11) TMI 4 - SC - Income TaxAppellant/transferee is a partnership-firm with the name Prima Realty but the cheque described the payee as Prime Reality Ltd. which referred to a different legal entity, a limited company, instead of a firm - non-compliance with the requirement of section 269UG(1) - held that the adjustment of the exact amount due between the persons having a share in the total amount of consideration was an internal arrangement between them and would not vitiate the tender of the amount of consideration
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