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1997 (11) TMI 38 - HC - Income TaxExtract: .......cumstances of the case, the Appellate Tribunal was right in holding that the provisions of section 4(1)(a) of the. Gift-tax Act, 1958, are not attracted to the facts of the case? Accordingly, we answer the question of law as reframed by us in the affirmative and against the Revenue. However, in the circumstances, there will be no order as to costs.
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