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[Cites 0, Cited by 5] [Section 13(2)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(2)(e) in The Income Tax Act, 1961

(e)if any share, security or other property is purchased by or on behalf of the trust or institution from any person referred to in sub-section (3) during the previous year for consideration which is more than adequate;