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2000 (11) TMI 11 - SC ORDERTransfer of Company to Subsidiary - Whether, the appellate tribunal is right in law and on Fact in holding that the surplus realized on sale of shares is a capital gain exempt under section 47(iv) of the Act- question raises mixed issues of fact and law and that, therefore, it should be considered by the High Court - tribunal shall refer the question to the High Court for its consideration after drawing up a statement of case
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