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1992 (8) TMI 104 - AT - Income TaxExtract: .......the coop. society. As Shri Patil pointed out, before the transfer, he was holding the shares in the capacity of guardian of the minor. After the transfer, he will hold it in his capacity as the nominee of the company. 10. The appeal is partly allowed. The ITO will ascertain whether prior approval has been obtained from the society for the transfer.
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