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1983 (12) TMI 83 - ITAT AMRITSARExtract: ....... s Property Act and the deeming provisions of section 4(1)(a)(iii) were held to be attracted but this is not the position under the Act in the facts and the circumstances of this case. Consequently, I reverse the order of the AAC and restore the order of the ITO in each of the two cases and allow the appeal of the revenue. 8. The appeal is allowed.
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