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1958 (3) TMI 64 - HC - Income TaxExtract: .......nly not in a case like this, which is a simple transaction of a constituent of a bank ordering his bank to pay sums of ₹ 5 lakhs and ₹ 2 lakhs to his son and daughter. We must answer the first question submitted to us in the affirmative. Question No. (2) In the negative. The Commissioner to pay the costs. Reference answered accordingly.
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