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1983 (11) TMI 13 - MADRAS HIGH COURTExtract: .......ED v. Kamlavati 1979 120 ITR 456 (SC) have uniformly laid down the principle that unless the benefit the donor has on the amounts gifted is referable to the gift, s. 10 cannot be attracted . Following the Supreme Court decisions referred to above, we answer the question in the affirmative and against the Revenue. There will be no order as to costs.
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