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    <title>1994 (7) TMI 53 - CALCUTTA High Court</title>
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    <description>The court allowed the writ application, quashing the impugned orders under Section 269UD of the Income-tax Act. It ruled that the transaction fell under Chapter XX-A, not Chapter XX-C, as the agreements were made before October 1, 1986. The orders were set aside due to non-compliance with principles of natural justice, following the precedent set in C.B. Gautam v. Union of India. No costs were awarded in the case.</description>
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      <description>The court allowed the writ application, quashing the impugned orders under Section 269UD of the Income-tax Act. It ruled that the transaction fell under Chapter XX-A, not Chapter XX-C, as the agreements were made before October 1, 1986. The orders were set aside due to non-compliance with principles of natural justice, following the precedent set in C.B. Gautam v. Union of India. No costs were awarded in the case.</description>
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