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2003 (4) TMI 42 - MADRAS HIGH COURTGift Tax - "Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in law in holding that the value of a car and jewellery given by the assessee to his daughter at the time of her marriage cannot be subjected to gift-tax?" - The order of the Appellate Tribunal is wholly incorrect. The order is, therefore, set aside. We restore the order of the Commissioner of Income-tax (Appeals). The question under reference is answered in favour of the Revenue
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