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1997 (12) TMI 75 - KERALA HIGH COURTExtract: .......rm would not be exigible to gift-tax. In view of the above, questions Nos. 1 and 2 are answered in the affirmative, in favour of the assessee and against the Revenue. Communicate a copy of this judgment under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Cochin Bench, for information and compliance.
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