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2009 (8) TMI 1265
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....nsel for the parties. Following substantial questions of law sought to be raised in the appeal. 1) Whether on the facts and in the circumstances of the case and in law transfer charges received from the transferees is not covered by the principle ofmutuality and is chargeable to tax ? 2) Whether on the facts and in the circumstances of the case and in law transfer charges received from the tr....