ANADI PRAKASHAN versus INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX
Acquisition of immovable property was recovered by transfer and transfer of Rs 49,000 against the theft of the tax transfer agreement that was actually obtained by the approved government at Rs 90,000 [for acquisition by the government. The provisions of the provisions were considered in CH Ch A] Indian Income Tax Act, 1961, CH XX A Section 269 C (2).
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