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1998 (11) TMI 28 - HC - Income TaxExtract: .......eligious purposes and for the attainment of the objectives of the Mutt and, therefore, did not involve any gift to the trust which could attract gift-tax. The questions referred to us are answered in favour of the assessee and against the Revenue. The assessee is entitled to costs with a sum of Rs. 2,500 (rupees two thousand and five hundred only).
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