2001 (7) TMI 18

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..... ing question has been referred for the opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench "C" (in short 'the Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that section 52(2) of the Income-tax Act, 1961, was inapplicable to the sales of two .....

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