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Amritsar Hotels Ltd., Chandigarh vs Assessee

title. The assessee must therefore first acquire absolute ownership and title as he cannot transfer absolute ownership and title without first acquiring ... claiming absolute ownership and title over the property. It is only the absolute owner and holder of title who can convey absolute ownership and title
Income Tax Appellate Tribunal - Chandigarh Cites 42 - Cited by 0 - Full Document
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