2004 (8) TMI 63

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..... f section 52(2), are automatically attracted to a case where the difference in the market price and the apparent consideration was more than 15 per cent.?" - We direct the Tribunal to draw up a statem .....

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..... the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated July 9, 1992, relating to the assessment year 1982-83: "Whether, on the facts and circumstances of the case, the Tribunal was right .....

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