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1981 (12) TMI 83 - ITAT JAIPURExtract: ....... therefore, hold that section 4(1)(a)(v) is not attracted to the instant case, as Smt. Manju Garg was not the wife of the assessee s son when the gift was made. The impugned value of jewellery, therefore, cannot be brought to tax on the basis of the deeming provision, viz., section 4(1)(a)(v), in the hands of the assessee. 3. The appeal is allowed.
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