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1992 (3) TMI 58 - CALCUTTA HIGH COURTExtract: .......ould be accepted. We, therefore, hold that the four properties at serial Nos. (i) to (iv) were acquired by the appellant with money received by her from her father who being an agriculturist, was in a position to give the same to her. In view of the above discussion, the appeal is allowed and the impugned order of the Competent Authority set aside.
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