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1995 (9) TMI 21 - GUJARAT HIGH COURTExtract: .......ass of persons, namely, donees, and does not hold the key to interpret the extent of class of persons included in the category of donors who are the subject of the main provision governing all the clauses. Accordingly, we answer the question reframed by us above in favour of the assessee and against the Revenue. There shall be no order as to costs.
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