Amendment of section 45

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..... (5) , after clause (b) and before the Explanation, the following clause shall be inserted with effect from the 1st day of April, 2004, namely:- "(c) where in the assessment for any year, the capital g .....

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..... e compensation or consideration as so reduced by such court, Tribunal or other authority to be the full value of the consideration.". - - statute, statutory provisions legislation, law, enactment, A .....

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