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1991 (1) TMI 31 - KARNATAKA HIGH COURTExtract: .......s of the case, the Income-tax Appellate Tribunal is right in law in coming to the conclusion that it is not necessary to go into the valuation of the gift ? Both the questions are to be answered in the affirmative and against the Revenue following the decision of this court in Shah (D. C.) v. CGT 1982 134 ITR 492. Reference is answered accordingly.
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