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Definitions.

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....equires,—   (1) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961; (2) "Assessing Officer" means the Income-tax Officer or A....

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....nsactions under the provisions of this Chapter; (4) "prescribed" means prescribed by rules made under this Chapter; (5) "taxable commodities transaction" means a transaction of purchase or sale ....