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1993 (6) TMI 50 - KERALA HIGH COURTExtract: .......emption under section 5(1)(xiv) of the Gift-tax Act. The question referred to this court is, therefore, answered in the affirmative, that is, in favour of the assessee and against the Revenue. A copy of this judgment under the seal of the court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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