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2004 (8) TMI 21 - HC - Income TaxGift Tax Act, 1958 - Deemed Gift - "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that there was no deemed gift of the share of the goodwill in favour of the new partners?" - we answer the question of law referred to us in the negative, i.e., in favour of the Revenue and against the respondent-assessee.
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