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2002 (4) TMI 566 - AT - Income TaxExtract: .......nder customary and legal obligation prevalent in the society. There is no gift involved as there is no transfer of property without consideration. The act of giving jewellery was an involuntary act. Therefore, in line with the view taken by other Benches of the Tribunal, we uphold the order of the DCGT(A). 8. In the result, the appeal is dismissed.
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