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2004 (2) TMI 326 - ITAT MADRAS-DExtract: ......., we are unable to uphold the order of the lower authority. Accordingly we set aside the same and hold that there is no gift in the transfer of property to the assessee s daughter by the deed of maintenance dated 22-10-1990. Accordingly, the orders of the lower authorities are set aside. 11. In the result, the appeal of the assessee stands allowed.
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