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1998 (7) TMI 56 - HC - Income TaxExtract: .......ority on this point and hold that the Appellate Tribunal was not right in holding that the gift deed dated April 30, 1979, was executed by the assessee to discharge her legal obligation, emerging from section 20 of the Act. We, therefore, answer the abovementioned question in the negative, that is, in favour of the Revenue and against the assessee.
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