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2003 (2) TMI 7 - HC - Income TaxGift Tax Act, 1958 - "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that there could be no element of deemed gift whereby sustaining the order of the Commissioner of Gift-tax (Appeals) and dismissing the departmental appeal?" - we answer the question referred to us in the affirmative, that is to say in favour of the assessee and against the Revenue.
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