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2002 (1) TMI 48 - HC - Income TaxExtract: .......lue of Rs.52,744 given to Bhavana Nalinkant Trust. We have considered various judicial authorities cited before us by both the sides, even if the same might not have been specifically referred to and discussed in the judgment. The question referred to us is therefore answered in the negative, i.e., in favour of the assessee and against the Revenue.
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