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1997 (11) TMI 3 - SC - Income TaxInterpretation of the provisions of sub-section (4) of section 269UC whichis contained in Chapter XXC relating to purchase by the Central Government of immovable properties in certain cases of transfer - held that section 269UC(4) refers to defects which can be rectified and not a defect which renders agreement void and unenforceable - Appropriate Authority is directed to reconsider the matter
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