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2002 (9) TMI 246 - AT - Income TaxExtract: .......led to the benefit of exception under section 45 of the Transfer of Property Act. Keeping in view the above discussion, we are of the considered view that the DCIT(A) has wrongly allowed the appeal of the assessee. The impugned order is reversed and the order of the Assessing Officer is restored. . As a result, the appeal of the revenue is allowed.
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