2023 (7) TMI 140

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..... so revalued and the credit into the capital accounts of the respective partners can be said to be transfer and which fall in the category of OTHERWISE and therefore, the provision of Section 45(4) inserted by Finance Act, 1987 w.e.f. 01.04.1988 shall be applicable - HELD THAT:- Applications for listing of the Review Petitions in the Open Court are rejected. In the Review Petitions, the judg .....

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