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1998 (4) TMI 95 - MADRAS HIGH COURTExtract: .......n of the assessee s minor child, having regard to the facts and circumstances of the case. The Tribunal was further justified in restricting the amount of gift exempted under section 5(1)(xii) of the Act at Rs. 25,000. The tax case is thus disposed of. There shall, however, be no order as to costs, on the facts and in the circumstances of the case.
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