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1999 (8) TMI 113 - AT - Income TaxExtract: ....... property could not be upheld. The transaction was no transfer of shares simpliciter, but that of occupancy rights and, therefore, the benefit available under the Explanation to section 2(42A) cannot be granted to the assessee. His order is accordingly reversed and that of the Assessing Officer is restored. 15. In the result, the appeal is allowed.
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