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2000 (5) TMI 23 - HC - Income TaxExtract: ....... the way of the Revenue in denying the benefit claimed by the assessee for exemption. The Tribunal was justified in its view that the gifts had no validity as the requirements of section 3 of the Savings Act were not met. The question referred for opinion is, therefore, answered in the affirmative, in favour of the assessee and against the Revenue.
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