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The demolition of a structure does not amount to a "transfer"

Dilip Manhar Parekh vs. DCIT (ITAT Mumbai)

The demolition of a structure does not amount to a "transfer". It is not correct to contend that Vania Silk Mills 191 ITR 647 (SC) is overruled by Grace Collis 248 ITR 323 (SC). Lower authorities cannot refuse to apply binding High Court judgements on the basis that the High Court has not considered a Supreme Court judgement

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