1993 (4) TMI 21

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..... ) of the Income-tax Act, 1961, by the appropriate authority. In favour of the petitioner, an agreement to sell without being accompanied by the delivery of possession was executed. The question is whether on the basis of such an agreement to sell, an interest in the property which is the subject-matter of the agreement to sell, can be said to have been created in favour of the petitioner, and if n .....

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