2001 (7) TMI 17

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..... T., D. K. JAIN. JUDGMENT The judgment of the court was delivered by ARIJIT PASAYAT C.J.-Heard learned counsel for the Revenue. We need not go into the factual aspects in detail to answer the fo .....

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..... x Act, 1961, was not applicable to the case of the assessee?" The Tribunal recorded a categorical finding that the fair market value of the property was Rs. 11 lakhs as declared by the assessee or a .....

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