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Court Rules Substituting Buyer Names as Real Estate Agent Service u/s 65 (88); 50% Deposit Ordered.

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....The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute real estate agent service, as defined in Section 65 (88) of the Act - but it is related to sale of real estate - 50% amount ordered to be deposited. - AT....

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