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1996 (5) TMI 82 - GAUHATI HIGH COURTExtract: ....... and the Tribunal also erred in law in upholding the decision of the Appellate Assistant Commissioner. Accordingly, we answer both the questions in the negative. The matter is remanded to the Gift-tax Officer to decide the matter afresh in the light of our observations made above and in accordance with the provisions of sections 4 and 6 of the Act.
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