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1995 (2) TMI 35 - MADRAS HIGH COURTExtract: .......1965, the date with effect from which this provision is introduced in the Act. In the instant case, the gift is of the year 1963 and it is obviously beyond five years of the death which took place in the year 1974. The Tribunal, in our view, has committed no error in this behalf. Both the questions referred to us are answered accordingly. No costs.
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