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1994 (5) TMI 63 - AT - Income TaxExtract: .......ment could not be treated as a grant under section 2 of the Government Grants Act, 1895 so as to exclude the transfer from the purview of Transfer of Property Act, 1882. 7. On these facts and circumstances of the case, we uphold the decision of the CIT (Appeals) and reject the grounds taken by the revenue. 8. In the result, the appeal is dismissed.
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