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    <title>Family Arrangement with Sibling: Unequal Share Distribution Compensated by Payment, Not Taxable u/s 2(47) IT Act.</title>
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    <description>Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.</description>
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      <description>Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.</description>
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