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1986 (10) TMI 87 - ITAT HYDERABAD-AExtract: .......t custom and in discharge of her legal obligation cast on her. The gift made by the assessee was incidental to the marriage of her daughter. Thus there was no chargeable gift involved, and so the gift of 3 acres of land is not liable to gift-tax. The AAC was justified in cancelling the gift-tax assessment. 6. In the result, the appeal is dismissed.
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