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1992 (8) TMI 96 - ITAT AHMEDABAD-CExtract: .......the legal obligation but also of the moral obligation and if a moral obligation is sufficient to take the transaction out of the scope of the definition of gift in the Act we see no reason why social and customary obligations also cannot do the same. We, therefore, hold that the transfer was not a gift tinder the Gift-tax Act. The appeal is allowed
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