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1986 (3) TMI 56 - HC - Income TaxExtract: .......al was, therefore, justified in holding that the assessee was not entitled to deduction of Rs. 10,000 under section 5(1)(vii) of the Gift-tax Act, 1958. Our answer to the question referred to this court is, therefore, in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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