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1996 (2) TMI 44 - MADRAS HIGH COURTExtract: ....... assessee-family, those sums having already come to be owned by the said daughters pursuant to the above transfers with consideration made by the karta of the family in favour of the said daughters, as found by the Tribunal in the gift-tax case. Therefore, these questions are also answered in the affirmative and in favour of the assessee. No costs.
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